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 affirmed fundamental rights of free expression, holding that courts must protect Article 19(1)(a) constitutional guarantees. The HC's directive to remove online content was deemed unwarranted and disproportionate. The Court emphasized that hosting critical commentary or secondary source materials does not constitute interference with judicial proceedings, absent demonstrable substantial risk of prejudicing trial or justice administration. The judicial approach underscored the principle of open justice, recognizing public's right to access and discuss legal matters. The intermediary's technical platform hosting such content was not prima facie liable for third-party information. Appeal was consequently allowed, reaffirming robust protection of free speech principles.
SC affirmed fundamental rights of free expression, holding that courts must protect Article 19(1)(a) constitutional guarantees. The HC's directive to remove online content was deemed unwarranted and disproportionate. The Court emphasized that hosting critical commentary or secondary source materials does not constitute interference with judicial proceedings, absent demonstrable substantial risk of prejudicing trial or justice administration. The judicial approach underscored the principle of open justice, recognizing public's right to access and discuss legal matters. The intermediary's technical platform hosting such content was not prima facie liable for third-party information. Appeal was consequently allowed, reaffirming robust protection of free speech principles.
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