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 DSC granted anticipatory bail to the applicant charged with smuggling offences under Sections 135(1)(a)(i)(A), 135(1)(a)(i)(B), 135(1)(b)(i)(A), and 135(1)(b)(i)(B) of the Customs Act, 1962. The case involved recovery of 112 iPhones, 102 refurbished laptops, 6 Google Pixel phones, 216 cosmetic items, and 94,951 grams of tobacco. Despite documentary evidence suggesting the applicant's involvement in smuggling activities, the court balanced investigation requirements against preventing unjustified detention and harassment. Considering the nature and seriousness of the alleged offence and potential witness tampering concerns, the court found a prima facie case for anticipatory bail. The application was allowed subject to conditions imposed by the court, with proceedings initiated by the Directorate of Revenue Intelligence, Mumbai Zonal Unit.
The DSC granted anticipatory bail to the applicant charged with smuggling offences under Sections 135(1)(a)(i)(A), 135(1)(a)(i)(B), 135(1)(b)(i)(A), and 135(1)(b)(i)(B) of the Customs Act, 1962. The case involved recovery of 112 iPhones, 102 refurbished laptops, 6 Google Pixel phones, 216 cosmetic items, and 94,951 grams of tobacco. Despite documentary evidence suggesting the applicant's involvement in smuggling activities, the court balanced investigation requirements against preventing unjustified detention and harassment. Considering the nature and seriousness of the alleged offence and potential witness tampering concerns, the court found a prima facie case for anticipatory bail. The application was allowed subject to conditions imposed by the court, with proceedings initiated by the Directorate of Revenue Intelligence, Mumbai Zonal Unit.
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