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 granted regular bail to the applicant in a money laundering case related to the AgustaWestland helicopter scam. Despite the stringent bail provisions under PMLA SS45, the court ruled that the applicant's six-year pre-trial detention-approaching the maximum seven-year sentence-without trial commencement violated his constitutional right to speedy trial under Article 21. The court emphasized that statutory restrictions cannot justify indefinite incarceration, particularly when investigation remains incomplete after such prolonged custody. The HC noted the applicant had already received bail in the predicate offense from the SC on similar grounds. Bail was granted on a 5,00,000 bond with surrender of passport, acknowledging that with over 100 witnesses awaiting examination, trial completion within the maximum punishment period was unrealistic.
The HC granted regular bail to the applicant in a money laundering case related to the AgustaWestland helicopter scam. Despite the stringent bail provisions under PMLA SS45, the court ruled that the applicant's six-year pre-trial detention-approaching the maximum seven-year sentence-without trial commencement violated his constitutional right to speedy trial under Article 21. The court emphasized that statutory restrictions cannot justify indefinite incarceration, particularly when investigation remains incomplete after such prolonged custody. The HC noted the applicant had already received bail in the predicate offense from the SC on similar grounds. Bail was granted on a 5,00,000 bond with surrender of passport, acknowledging that with over 100 witnesses awaiting examination, trial completion within the maximum punishment period was unrealistic.
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