Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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The summary focuses on the applicability of the principles of delay, laches, and limitation in proceedings before the Central Administrative Tribunal and the scope of judicial review by the High Court under Article 226 of the Constitution. The key points are: The principle of delay and laches applies to writ petitions under Article 226, but the period of limitation does not. The Administrative Tribunal Act, 1985 allows the Tribunal to condone delays based on sufficient cause, akin to Section 5 of the Limitation Act, 1963. The Tribunal erred in applying the principles of delay, laches, and limitation without examining the relevant dates and facts. The High Court set aside the Tribunal's order and remitted the matter for fresh adjudication after affording an opportunity of hearing to the parties.
The summary focuses on the applicability of the principles of delay, laches, and limitation in proceedings before the Central Administrative Tribunal and the scope of judicial review by the High Court under Article 226 of the Constitution. The key points are: The principle of delay and laches applies to writ petitions under Article 226, but the period of limitation does not. The Administrative Tribunal Act, 1985 allows the Tribunal to condone delays based on sufficient cause, akin to Section 5 of the Limitation Act, 1963. The Tribunal erred in applying the principles of delay, laches, and limitation without examining the relevant dates and facts. The High Court set aside the Tribunal's order and remitted the matter for fresh adjudication after affording an opportunity of hearing to the parties.
Note: It is a system-generated summary and is for quick reference only.