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 found the ex parte dismissal of criminal appeal violative of natural justice principles under Articles 14 and 21. The lower court's order was set aside due to procedural irregularities in appeal hearing, specifically the dismissal without providing opportunity of representation. The HC remanded the matter back to the Appellate Court with explicit directions to: (a) rehear the appeal on merits (b) ensure proper legal representation (c) appoint amicus curiae if appellant is unrepresented (d) independently dispose of the case without being influenced by HC's observations. The petitioner was also granted liberty to pursue alternative legal remedies if deemed appropriate.
HC found the ex parte dismissal of criminal appeal violative of natural justice principles under Articles 14 and 21. The lower court's order was set aside due to procedural irregularities in appeal hearing, specifically the dismissal without providing opportunity of representation. The HC remanded the matter back to the Appellate Court with explicit directions to: (a) rehear the appeal on merits (b) ensure proper legal representation (c) appoint amicus curiae if appellant is unrepresented (d) independently dispose of the case without being influenced by HC's observations. The petitioner was also granted liberty to pursue alternative legal remedies if deemed appropriate.
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