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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DSC denied bail in gold smuggling case. The court found the personal search and seizure of 17 gold bars lawful, conducted with petitioner's consent and in compliance with Customs Act provisions. Investigating officers reasonably believed in gold concealment and followed proper search protocols, including panchas' presence. The court emphasized the serious economic implications of smuggling, noting such offenses undermine national economic aspirations. Rejecting the bail petition under Section 483 of BNS Sanhita-2023, the court determined that granting bail would send an inappropriate message to society and potentially encourage illicit economic activities.
DSC denied bail in gold smuggling case. The court found the personal search and seizure of 17 gold bars lawful, conducted with petitioner's consent and in compliance with Customs Act provisions. Investigating officers reasonably believed in gold concealment and followed proper search protocols, including panchas' presence. The court emphasized the serious economic implications of smuggling, noting such offenses undermine national economic aspirations. Rejecting the bail petition under Section 483 of BNS Sanhita-2023, the court determined that granting bail would send an inappropriate message to society and potentially encourage illicit economic activities.
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