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 an accused under PMLA has critical documentary rights across different legal stages. At cognizance, the accused is entitled to copies of complaint documents and list of unrelied documents. During charge framing, while a list of unrelied documents must be provided, actual copies are ordinarily not granted. At defense stage, the accused can seek production of documents through Section 91 CrPC, with courts mandated to liberally construe these rights. During bail proceedings under Section 45(1)(ii), the accused can request unrelied documents, subject to investigation preservation considerations. The core principle is protecting the accused's right to fair trial under Article 21, particularly given PMLA's heightened evidentiary burden on the accused. Appeal was ultimately allowed, establishing comprehensive documentary access principles for PMLA proceedings.
SC held that an accused under PMLA has critical documentary rights across different legal stages. At cognizance, the accused is entitled to copies of complaint documents and list of unrelied documents. During charge framing, while a list of unrelied documents must be provided, actual copies are ordinarily not granted. At defense stage, the accused can seek production of documents through Section 91 CrPC, with courts mandated to liberally construe these rights. During bail proceedings under Section 45(1)(ii), the accused can request unrelied documents, subject to investigation preservation considerations. The core principle is protecting the accused's right to fair trial under Article 21, particularly given PMLA's heightened evidentiary burden on the accused. Appeal was ultimately allowed, establishing comprehensive documentary access principles for PMLA proceedings.
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