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 upheld the CIC's decision exempting SEBI from disclosing information held in fiduciary capacity under Section 8(1)(e) of the RTI Act concerning queries on appointment policies and related documents (Queries 1 and 2). However, the Court set aside the CIC's order on Queries 3, 4, and 5, which involved personal information of candidates and annual inspection reports, directing remand to the CPIO for reconsideration strictly in compliance with Section 11's mandatory third-party consultation procedure. The Court emphasized the necessity to balance transparency with privacy and commercial confidentiality, rejecting disclosure without following prescribed safeguards. The CIC's directions on other queries remained unaltered. This ruling reinforces the procedural rigor required under the RTI Act when handling third-party information and affirms SEBI's fiduciary obligations while ensuring public interest is not undermined.
The HC upheld the CIC's decision exempting SEBI from disclosing information held in fiduciary capacity under Section 8(1)(e) of the RTI Act concerning queries on appointment policies and related documents (Queries 1 and 2). However, the Court set aside the CIC's order on Queries 3, 4, and 5, which involved personal information of candidates and annual inspection reports, directing remand to the CPIO for reconsideration strictly in compliance with Section 11's mandatory third-party consultation procedure. The Court emphasized the necessity to balance transparency with privacy and commercial confidentiality, rejecting disclosure without following prescribed safeguards. The CIC's directions on other queries remained unaltered. This ruling reinforces the procedural rigor required under the RTI Act when handling third-party information and affirms SEBI's fiduciary obligations while ensuring public interest is not undermined.
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