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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SC determined bail conditions in a money laundering case involving defalcation in PHED tender awards. Following Manish Sisodia precedent, the Court held that twin conditions under PMLA Section 45 cannot supersede Article 21 constitutional safeguards. Extended pre-trial detention without trial was deemed impermissible. Given the documentary nature of evidence already in prosecution custody, risk of tampering was minimal. The case involves examination of thousands of documents and approximately 50 witnesses. Notably, the Minister allegedly benefiting from transactions remains unimplicated. The petitioner, previously granted bail in predicate offenses, was granted relief as prolonged incarceration without trial violated constitutional rights. SLP disposed accordingly.
SC determined bail conditions in a money laundering case involving defalcation in PHED tender awards. Following Manish Sisodia precedent, the Court held that twin conditions under PMLA Section 45 cannot supersede Article 21 constitutional safeguards. Extended pre-trial detention without trial was deemed impermissible. Given the documentary nature of evidence already in prosecution custody, risk of tampering was minimal. The case involves examination of thousands of documents and approximately 50 witnesses. Notably, the Minister allegedly benefiting from transactions remains unimplicated. The petitioner, previously granted bail in predicate offenses, was granted relief as prolonged incarceration without trial violated constitutional rights. SLP disposed accordingly.
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