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 in a money laundering case after 3 years and 4 months of pre-trial detention. The prosecution relied on co-accused confessional statements under PMLA Section 50 to allege the accused provided entries facilitating money laundering. Following V. Senthil Balaji precedent, the court emphasized that PMLA trial requires completion of scheduled offense trial, which hadn't commenced. The court determined that prolonged incarceration without trial progress violated Article 21 rights to liberty and speedy trial, overriding PMLA Section 45 restrictions. Bail granted on Rs. 1,00,000 personal bond with surety, as evidence was documentary and prosecution showed no concrete flight risk.
HC granted bail in a money laundering case after 3 years and 4 months of pre-trial detention. The prosecution relied on co-accused confessional statements under PMLA Section 50 to allege the accused provided entries facilitating money laundering. Following V. Senthil Balaji precedent, the court emphasized that PMLA trial requires completion of scheduled offense trial, which hadn't commenced. The court determined that prolonged incarceration without trial progress violated Article 21 rights to liberty and speedy trial, overriding PMLA Section 45 restrictions. Bail granted on Rs. 1,00,000 personal bond with surety, as evidence was documentary and prosecution showed no concrete flight risk.
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