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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HC granted bail to the applicant in a money laundering case after 3 years and 10 months of incarceration, applying Section 436A of CrPC which prevails over Section 45 of PMLA. The court determined that since the applicant had served more than half of the maximum possible 7-year sentence and trial had not commenced, continued detention would infringe Article 21 rights. Bail was granted on Rs. 10,00,000/- bond with conditions including bi-monthly reporting to ED Mumbai, restricted entry to Pune district except for trial purposes, passport surrender, and regular trial attendance. The court emphasized that while PMLA imposes strict bail conditions, prolonged pre-trial detention without trial commencement warrants bail consideration to protect constitutional rights.
HC granted bail to the applicant in a money laundering case after 3 years and 10 months of incarceration, applying Section 436A of CrPC which prevails over Section 45 of PMLA. The court determined that since the applicant had served more than half of the maximum possible 7-year sentence and trial had not commenced, continued detention would infringe Article 21 rights. Bail was granted on Rs. 10,00,000/- bond with conditions including bi-monthly reporting to ED Mumbai, restricted entry to Pune district except for trial purposes, passport surrender, and regular trial attendance. The court emphasized that while PMLA imposes strict bail conditions, prolonged pre-trial detention without trial commencement warrants bail consideration to protect constitutional rights.
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