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 dismissed bail petition of accused charged with serious economic offenses involving bank fraud and misappropriation under Section 447 of Companies Act. Accused allegedly played active managerial role in siphoning public funds through puppet companies, writing off stocks and inventories via misrepresentations to banks. Despite completed investigation, court determined accused's presence necessary for charge framing. Court rejected long incarceration argument, distinguishing from V. Senthil Balaji precedent as present case solely involved Companies Act violations. Parity grounds also dismissed as co-accused's bail order pending Supreme Court review. Court emphasized risk of evidence tampering and witness influence, noting non-compliance with twin conditions under Section 212(6) of Companies Act, 2013.
HC dismissed bail petition of accused charged with serious economic offenses involving bank fraud and misappropriation under Section 447 of Companies Act. Accused allegedly played active managerial role in siphoning public funds through puppet companies, writing off stocks and inventories via misrepresentations to banks. Despite completed investigation, court determined accused's presence necessary for charge framing. Court rejected long incarceration argument, distinguishing from V. Senthil Balaji precedent as present case solely involved Companies Act violations. Parity grounds also dismissed as co-accused's bail order pending Supreme Court review. Court emphasized risk of evidence tampering and witness influence, noting non-compliance with twin conditions under Section 212(6) of Companies Act, 2013.
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