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...
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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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HC dismissed criminal revision application challenging summons in corporate property dispute. Court held that the trial magistrate's summons under Section 452 of Companies Act, 2013 was prima facie valid and did not warrant interference. The court emphasized that final determination of wrongful possession must occur during trial through evidence presentation. Precedential analysis from prior Supreme Court jurisprudence supported maintaining interlocutory proceedings without exceptional circumstances justifying judicial intervention. Revisional application was consequently found devoid of merit and summarily rejected, leaving original summons and potential prosecution intact.
HC dismissed criminal revision application challenging summons in corporate property dispute. Court held that the trial magistrate's summons under Section 452 of Companies Act, 2013 was prima facie valid and did not warrant interference. The court emphasized that final determination of wrongful possession must occur during trial through evidence presentation. Precedential analysis from prior Supreme Court jurisprudence supported maintaining interlocutory proceedings without exceptional circumstances justifying judicial intervention. Revisional application was consequently found devoid of merit and summarily rejected, leaving original summons and potential prosecution intact.
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