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 upheld the income tax department's search and seizure proceedings against a political party office bearer. The court found the search warrant under Section 132 was legally valid, with sufficient documented reasons and no indication of malafides. Bank documents suggested undisclosed financial transactions. The court determined the search was prima facie justified and did not warrant judicial interference. Regarding the prohibitory order issued on 05.04.2024, the court noted its automatic expiration after 60 days as per statutory provision, rendering further judicial intervention unnecessary. The search and seizure action was deemed legally tenable and proportionate.
HC upheld the income tax department's search and seizure proceedings against a political party office bearer. The court found the search warrant under Section 132 was legally valid, with sufficient documented reasons and no indication of malafides. Bank documents suggested undisclosed financial transactions. The court determined the search was prima facie justified and did not warrant judicial interference. Regarding the prohibitory order issued on 05.04.2024, the court noted its automatic expiration after 60 days as per statutory provision, rendering further judicial intervention unnecessary. The search and seizure action was deemed legally tenable and proportionate.
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