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 the High Court's judgment lacks scrutiny due to not addressing the Goa Money-Lenders Act's applicability as a valid defense. Exercising constitutional powers under Article 142, the Court compounded the NI Act offense and acquitted the accused-appellant, contingent upon full payment of Rs. 2,30,000 to the complainant. The decision recognizes the accused's prior repayment of cheque amount and compensation, effectively resolving the legal dispute while ensuring monetary restitution to the complainant.
SC held that the High Court's judgment lacks scrutiny due to not addressing the Goa Money-Lenders Act's applicability as a valid defense. Exercising constitutional powers under Article 142, the Court compounded the NI Act offense and acquitted the accused-appellant, contingent upon full payment of Rs. 2,30,000 to the complainant. The decision recognizes the accused's prior repayment of cheque amount and compensation, effectively resolving the legal dispute while ensuring monetary restitution to the complainant.
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