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...
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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 dismisses writ petition challenging voting rights restrictions in bar association elections. The court held that the Kolhapur District Bar Association is not a "State" under Article 12 of the Constitution, rendering writ jurisdiction under Article 226 inapplicable. The association's internal rules governing membership and voting rights are valid, and members cannot challenge such regulations through judicial review. The notice restricting voting rights for members with unpaid dues by 01 April 2025 was deemed neither arbitrary nor illegal. Consequently, members whose dues become payable after the specified date cannot claim a right to vote through writ intervention, and the petition was dismissed.
HC dismisses writ petition challenging voting rights restrictions in bar association elections. The court held that the Kolhapur District Bar Association is not a "State" under Article 12 of the Constitution, rendering writ jurisdiction under Article 226 inapplicable. The association's internal rules governing membership and voting rights are valid, and members cannot challenge such regulations through judicial review. The notice restricting voting rights for members with unpaid dues by 01 April 2025 was deemed neither arbitrary nor illegal. Consequently, members whose dues become payable after the specified date cannot claim a right to vote through writ intervention, and the petition was dismissed.
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