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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Supreme Court quashed the High Court's order upholding the Special Judge's adverse observations against the appellant police officer for an offense u/s 58 of the Narcotic Drugs and Psychotropic Substances Act, 1985. The Court held that the Special Judge violated principles of natural justice by making findings without giving proper notice or following summary trial procedure prescribed u/s 36-A(5) of the NDPS Act read with the Cr.P.C. The Court reiterated that good faith actions under the NDPS Act are granted statutory immunity unless cogent material shows unreasonable motive, and mere allegations cannot dislodge presumption of good faith discharge of duties. The appeal was allowed, setting aside the impugned orders.
The Supreme Court quashed the High Court's order upholding the Special Judge's adverse observations against the appellant police officer for an offense u/s 58 of the Narcotic Drugs and Psychotropic Substances Act, 1985. The Court held that the Special Judge violated principles of natural justice by making findings without giving proper notice or following summary trial procedure prescribed u/s 36-A(5) of the NDPS Act read with the Cr.P.C. The Court reiterated that good faith actions under the NDPS Act are granted statutory immunity unless cogent material shows unreasonable motive, and mere allegations cannot dislodge presumption of good faith discharge of duties. The appeal was allowed, setting aside the impugned orders.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
