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 due to violation of the petitioner's right to speedy trial under Article 21. The case revealed extreme delays: 13 years between investigation (1983) and complaint filing (1996), followed by 22 years of trial proceedings with minimal progress. From 2003-2018, prosecution witnesses were consistently absent, hampering trial progression. The court noted the petitioner had endured prosecution for "almost half of her entire life" without contributing to delays through appeals. Following Kadra Pahadiya and Hussainara Khatoon precedents, the court found the delay "inordinate, gross and unjust," warranting exercise of powers under Article 226 to terminate proceedings.
HC quashed criminal proceedings due to violation of the petitioner's right to speedy trial under Article 21. The case revealed extreme delays: 13 years between investigation (1983) and complaint filing (1996), followed by 22 years of trial proceedings with minimal progress. From 2003-2018, prosecution witnesses were consistently absent, hampering trial progression. The court noted the petitioner had endured prosecution for "almost half of her entire life" without contributing to delays through appeals. Following Kadra Pahadiya and Hussainara Khatoon precedents, the court found the delay "inordinate, gross and unjust," warranting exercise of powers under Article 226 to terminate proceedings.
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