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 dismissed the application challenging cognizance and summoning order. Despite not being directly implicated in the scheduled offence, the applicant was found potentially involved in money laundering through concealment and layering of proceeds of crime. The court held that the applicant must face prosecution for money laundering as a standalone offence, independent of the original scheduled offence. The ruling emphasizes the need for further investigation into the applicant's role in financial irregularities, while explicitly noting that the order does not prejudge the merits of the underlying allegations.
HC dismissed the application challenging cognizance and summoning order. Despite not being directly implicated in the scheduled offence, the applicant was found potentially involved in money laundering through concealment and layering of proceeds of crime. The court held that the applicant must face prosecution for money laundering as a standalone offence, independent of the original scheduled offence. The ruling emphasizes the need for further investigation into the applicant's role in financial irregularities, while explicitly noting that the order does not prejudge the merits of the underlying allegations.
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