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 dealing in "Buprenorphine Hydrochloride" constitutes an offense under Section 8 of the NDPS Act, regardless of its listing in Schedule I of NDPS Rules. The Court determined that psychotropic substances in the Act's Schedule pose significant societal risks. The decision in Sanjeev V. Deshpande is retrospectively applicable, clarifying existing law without creating a new offense. The Court found that both Trial Court and High Court erroneously discharged charges under Section 216 CrPC. Consequently, the High Court's orders were set aside, and the appeal was allowed, reinstating the original charges against the accused.
SC held that dealing in "Buprenorphine Hydrochloride" constitutes an offense under Section 8 of the NDPS Act, regardless of its listing in Schedule I of NDPS Rules. The Court determined that psychotropic substances in the Act's Schedule pose significant societal risks. The decision in Sanjeev V. Deshpande is retrospectively applicable, clarifying existing law without creating a new offense. The Court found that both Trial Court and High Court erroneously discharged charges under Section 216 CrPC. Consequently, the High Court's orders were set aside, and the appeal was allowed, reinstating the original charges against the accused.
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