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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HC determined that initiating an investigation under Section 11-C of SEBI Act requires demonstrable reasonable grounds. The court found insufficient substantive evidence to warrant the investigation, as the appointing authority merely reiterated withdrawn allegations without comprehensive supporting documentation. Internal notings remained unapproved by the Executive Director, and no compelling circumstances justified a suo motu investigation. The order was deemed arbitrary and unreasonable, lacking the requisite legal threshold for initiating regulatory proceedings against the petitioner entity.
HC determined that initiating an investigation under Section 11-C of SEBI Act requires demonstrable reasonable grounds. The court found insufficient substantive evidence to warrant the investigation, as the appointing authority merely reiterated withdrawn allegations without comprehensive supporting documentation. Internal notings remained unapproved by the Executive Director, and no compelling circumstances justified a suo motu investigation. The order was deemed arbitrary and unreasonable, lacking the requisite legal threshold for initiating regulatory proceedings against the petitioner entity.
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