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 dismissed the writ petition for lack of territorial jurisdiction. Despite allegations of procedural irregularities in customs seizure and violation of natural justice principles, the court found no substantial cause of action within its territorial jurisdiction. The petitioner's business location and transportation of allegedly smuggled goods from a specific region did not establish a sufficient nexus to invoke the court's writ powers under Article 226(2). The court held that the fundamental allegations regarding improper witness examination and custodial statements did not create a valid jurisdictional foundation. Consequently, the writ petition was closed, leaving the petitioner without judicial remedy in this forum.
The HC dismissed the writ petition for lack of territorial jurisdiction. Despite allegations of procedural irregularities in customs seizure and violation of natural justice principles, the court found no substantial cause of action within its territorial jurisdiction. The petitioner's business location and transportation of allegedly smuggled goods from a specific region did not establish a sufficient nexus to invoke the court's writ powers under Article 226(2). The court held that the fundamental allegations regarding improper witness examination and custodial statements did not create a valid jurisdictional foundation. Consequently, the writ petition was closed, leaving the petitioner without judicial remedy in this forum.
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