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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The HC granted anticipatory bail to applicants charged with forgery and misappropriation of shares in a closely-held family company. The complainant alleged unauthorized transfer of her shares to her husband without consent or proper documentation. The court noted significant delay in filing the FIR, registered in March 2025 for incidents occurring in July 2022, amid ongoing matrimonial disputes including proceedings under the Domestic Violence Act, divorce, and maintenance matters since 2020. The investigation relied entirely on documentary evidence already available to the investigating officer, including board resolutions and share transfer forms. Since applicants denied executing the disputed Form SH-4 and provided justification for transfers, which were subsequently reversed, the court found no necessity for custodial interrogation. Bail was granted on personal bonds of Rs. 1,00,000 each with two sureties and cooperation conditions.
The HC granted anticipatory bail to applicants charged with forgery and misappropriation of shares in a closely-held family company. The complainant alleged unauthorized transfer of her shares to her husband without consent or proper documentation. The court noted significant delay in filing the FIR, registered in March 2025 for incidents occurring in July 2022, amid ongoing matrimonial disputes including proceedings under the Domestic Violence Act, divorce, and maintenance matters since 2020. The investigation relied entirely on documentary evidence already available to the investigating officer, including board resolutions and share transfer forms. Since applicants denied executing the disputed Form SH-4 and provided justification for transfers, which were subsequently reversed, the court found no necessity for custodial interrogation. Bail was granted on personal bonds of Rs. 1,00,000 each with two sureties and cooperation conditions.
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