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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The HC dismissed a writ petition challenging SEBI's attachment orders against an unregistered Collective Investment Scheme, ruling that the petitioner must exhaust the statutory appellate remedy under the SEBI Act before seeking judicial review. The Court determined that all grounds raised could be addressed by the Appellate Authority. While acknowledging that the limitation period for appeal had expired, the HC granted the petitioner a 30-day extension from the judgment date to file an appeal, directing that any such appeal should not be rejected on grounds of limitation given the case's unique circumstances.
The HC dismissed a writ petition challenging SEBI's attachment orders against an unregistered Collective Investment Scheme, ruling that the petitioner must exhaust the statutory appellate remedy under the SEBI Act before seeking judicial review. The Court determined that all grounds raised could be addressed by the Appellate Authority. While acknowledging that the limitation period for appeal had expired, the HC granted the petitioner a 30-day extension from the judgment date to file an appeal, directing that any such appeal should not be rejected on grounds of limitation given the case's unique circumstances.
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