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 denied bail to the petitioner charged with money laundering under PMLA, finding substantial evidence of involvement in a property fraud syndicate through preparation of fake deeds, falsification of government records, and tampering with revenue registers. The court applied the twin conditions under Section 45 PMLA, concluding the petitioner failed to establish reasonable grounds for believing he was not guilty. The HC rejected the parity argument, distinguishing the petitioner's case from co-accused who received bail, noting their different roles per Tarun Kumar v. Assistant Director ED. The court emphasized that money laundering constitutes an independent offense from predicate crimes, focusing on the petitioner's direct involvement in activities connected with proceeds of crime.
The HC denied bail to the petitioner charged with money laundering under PMLA, finding substantial evidence of involvement in a property fraud syndicate through preparation of fake deeds, falsification of government records, and tampering with revenue registers. The court applied the twin conditions under Section 45 PMLA, concluding the petitioner failed to establish reasonable grounds for believing he was not guilty. The HC rejected the parity argument, distinguishing the petitioner's case from co-accused who received bail, noting their different roles per Tarun Kumar v. Assistant Director ED. The court emphasized that money laundering constitutes an independent offense from predicate crimes, focusing on the petitioner's direct involvement in activities connected with proceeds of crime.
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