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 allowed revision petition in money laundering case where petitioner was not arrested during ED investigation under Section 19 PMLA but summoned by Special Court. Despite filing bail application and separate petition for release under Section 91 BNSS, Special Court rejected bail applying rigorous Section 45(1) PMLA provisions while ignoring Section 91 application. HC held that when ED chose not to arrest accused during investigation despite serious allegations, Special Court erred in applying PMLA bail restrictions instead of mandatory release under Section 91 BNSS upon bond execution as mandated by Supreme Court precedent in Tarsem Lal. Court distinguished case from situations involving non-bailable warrants for evasive accused, concluding petitioner entitled to immediate release on bond under BNSS provisions regardless of allegation gravity.
HC allowed revision petition in money laundering case where petitioner was not arrested during ED investigation under Section 19 PMLA but summoned by Special Court. Despite filing bail application and separate petition for release under Section 91 BNSS, Special Court rejected bail applying rigorous Section 45(1) PMLA provisions while ignoring Section 91 application. HC held that when ED chose not to arrest accused during investigation despite serious allegations, Special Court erred in applying PMLA bail restrictions instead of mandatory release under Section 91 BNSS upon bond execution as mandated by Supreme Court precedent in Tarsem Lal. Court distinguished case from situations involving non-bailable warrants for evasive accused, concluding petitioner entitled to immediate release on bond under BNSS provisions regardless of allegation gravity.
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