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 analyzed the arrest of an individual under the Prevention of Money Laundering Act, focusing on the legality of arrest and 'reasons to believe' standard. The Court found the arrest valid, noting the Enforcement Directorate's documented reasons demonstrating the petitioner's involvement in generating proceeds of crime through false scholarship claims totaling approximately 18.29 crores. The Court held that the arresting authority properly recorded satisfaction of the petitioner's potential guilt, and the arrest complied with Section 19(1) of the PMLA. The territorial jurisdiction of the remanding magistrate was also deemed appropriate. Consequently, the petition challenging the arrest was dismissed, upholding the legality of the enforcement action.
HC analyzed the arrest of an individual under the Prevention of Money Laundering Act, focusing on the legality of arrest and 'reasons to believe' standard. The Court found the arrest valid, noting the Enforcement Directorate's documented reasons demonstrating the petitioner's involvement in generating proceeds of crime through false scholarship claims totaling approximately 18.29 crores. The Court held that the arresting authority properly recorded satisfaction of the petitioner's potential guilt, and the arrest complied with Section 19(1) of the PMLA. The territorial jurisdiction of the remanding magistrate was also deemed appropriate. Consequently, the petition challenging the arrest was dismissed, upholding the legality of the enforcement action.
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