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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SC held that anticipatory bail was improperly granted in economic offenses involving serious corporate fraud. The High Court's orders were set aside, considering the respondents' repeated attempts to avoid legal proceedings and the serious nature of allegations under the Companies Act. The Court emphasized that economic offenses constitute a distinct category of grave crimes affecting national financial integrity. Given the non-bailable nature of offenses under Section 447 and the issuance of non-bailable warrants and proclamation proceedings, the anticipatory bail orders were deemed perverse and unsustainable. The appeal was allowed, effectively nullifying the High Court's bail orders and requiring the respondents to submit to legal proceedings.
SC held that anticipatory bail was improperly granted in economic offenses involving serious corporate fraud. The High Court's orders were set aside, considering the respondents' repeated attempts to avoid legal proceedings and the serious nature of allegations under the Companies Act. The Court emphasized that economic offenses constitute a distinct category of grave crimes affecting national financial integrity. Given the non-bailable nature of offenses under Section 447 and the issuance of non-bailable warrants and proclamation proceedings, the anticipatory bail orders were deemed perverse and unsustainable. The appeal was allowed, effectively nullifying the High Court's bail orders and requiring the respondents to submit to legal proceedings.
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