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 petition challenging a non-bailable warrant issued against a Dubai resident involved in the Mahadev Online Book operation. The Court rejected preliminary objections regarding petition maintainability through a power of attorney holder. The Court upheld the Special Court's jurisdiction to issue the warrant under Section 70 of CrPC after the petitioner failed to respond to summons issued under Section 50 of PMLA. Evidence indicated the petitioner was a main promoter of the illegal operation and had obtained citizenship in Vanuatu, which lacks an extradition treaty with India, demonstrating intent to evade investigation. The Court affirmed that PMLA provisions apply to any person involved with proceeds of crime, not just those named in scheduled offenses.
The HC dismissed a petition challenging a non-bailable warrant issued against a Dubai resident involved in the Mahadev Online Book operation. The Court rejected preliminary objections regarding petition maintainability through a power of attorney holder. The Court upheld the Special Court's jurisdiction to issue the warrant under Section 70 of CrPC after the petitioner failed to respond to summons issued under Section 50 of PMLA. Evidence indicated the petitioner was a main promoter of the illegal operation and had obtained citizenship in Vanuatu, which lacks an extradition treaty with India, demonstrating intent to evade investigation. The Court affirmed that PMLA provisions apply to any person involved with proceeds of crime, not just those named in scheduled offenses.
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