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 SC allowed the appeal and set aside the dismissal of the application for discharge u/s 227 CrPC. The sole material against the appellant was the confession statement of a co-accused, which cannot be treated as admissible evidence against him at the trial stage. When there is no material that could translate into evidence, making the person stand trial would be a miscarriage of justice. The alleged offence was consumption of narcotics under the NDPS Act, but no medical examination was conducted on the appellant, and the complaint witness merely smelt the accused. In the absence of any other incriminating material, the confession of a co-accused alone cannot justify framing charges against the appellant.
The SC allowed the appeal and set aside the dismissal of the application for discharge u/s 227 CrPC. The sole material against the appellant was the confession statement of a co-accused, which cannot be treated as admissible evidence against him at the trial stage. When there is no material that could translate into evidence, making the person stand trial would be a miscarriage of justice. The alleged offence was consumption of narcotics under the NDPS Act, but no medical examination was conducted on the appellant, and the complaint witness merely smelt the accused. In the absence of any other incriminating material, the confession of a co-accused alone cannot justify framing charges against the appellant.
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