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 dismissed the writ petition challenging the rejection of a request for disclosure of third-party information under Section 138(1)(b) of the IT Act. The petitioner sought information regarding tax evasion proceedings against his father-in-law to use as evidence in a criminal case under Section 498-A IPC initiated by his ex-wife. The court held that such information does not qualify as being in the public interest and that the petitioner had already been furnished relevant information under the RTI Act. The impugned order was found to be reasoned and valid, emphasizing that disclosure of tax evasion details against a third party for use in criminal proceedings is impermissible. The petitioner was advised to rely on the information already provided under the RTI Act, and the petition was dismissed for lack of merit.
The HC dismissed the writ petition challenging the rejection of a request for disclosure of third-party information under Section 138(1)(b) of the IT Act. The petitioner sought information regarding tax evasion proceedings against his father-in-law to use as evidence in a criminal case under Section 498-A IPC initiated by his ex-wife. The court held that such information does not qualify as being in the public interest and that the petitioner had already been furnished relevant information under the RTI Act. The impugned order was found to be reasoned and valid, emphasizing that disclosure of tax evasion details against a third party for use in criminal proceedings is impermissible. The petitioner was advised to rely on the information already provided under the RTI Act, and the petition was dismissed for lack of merit.
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