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 quashed criminal proceedings related to allegedly forged TDS certificates in a business dispute. Complainant initiated criminal case 9 years after losing arbitration, making allegations against company and employee regarding false TDS documentation. Court found prosecution defective for naming only company without individual officers, noting vicarious liability principles require identification of responsible individuals. HC determined complaint was prima facie malafide, motivated by unfavorable arbitration outcome. Given mandatory TDS deduction requirements, existing business agreement with arbitration clause, and significant delay in filing criminal case, court held continuation would constitute abuse of process. Proceedings terminated under inherent jurisdiction.
HC quashed criminal proceedings related to allegedly forged TDS certificates in a business dispute. Complainant initiated criminal case 9 years after losing arbitration, making allegations against company and employee regarding false TDS documentation. Court found prosecution defective for naming only company without individual officers, noting vicarious liability principles require identification of responsible individuals. HC determined complaint was prima facie malafide, motivated by unfavorable arbitration outcome. Given mandatory TDS deduction requirements, existing business agreement with arbitration clause, and significant delay in filing criminal case, court held continuation would constitute abuse of process. Proceedings terminated under inherent jurisdiction.
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