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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Bank Branch Manager found guilty of misconduct involving fictitious debits to crop insurance accounts and unauthorized credits to SKCC accounts. SC held disciplinary inquiry was procedurally fair with adequate evidence, rejecting claims of natural justice violation. Criminal acquittal deemed irrelevant to disciplinary proceedings given different standards of proof. While misconduct was serious for a Branch Manager position requiring high integrity, considering respondent's unblemished career and reimbursement of financial loss, dismissal penalty modified to reduction in pay scale for one year without cumulative effect or pension impact under Regulation 4(e) of Disciplinary Regulations. Appeal partially allowed, upholding misconduct findings but moderating penalty.
Bank Branch Manager found guilty of misconduct involving fictitious debits to crop insurance accounts and unauthorized credits to SKCC accounts. SC held disciplinary inquiry was procedurally fair with adequate evidence, rejecting claims of natural justice violation. Criminal acquittal deemed irrelevant to disciplinary proceedings given different standards of proof. While misconduct was serious for a Branch Manager position requiring high integrity, considering respondent's unblemished career and reimbursement of financial loss, dismissal penalty modified to reduction in pay scale for one year without cumulative effect or pension impact under Regulation 4(e) of Disciplinary Regulations. Appeal partially allowed, upholding misconduct findings but moderating penalty.
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