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 SC dismissed the special leave petitions challenging the registration of the ECIR and the issuance of summons under Section 50 of the PMLA against the petitioner. The Court upheld the High Court's determination that the petitioner cannot be prosecuted under the Money Laundering Act based on the impugned ECIR. However, this finding is limited to the ECIR's validity and does not affect other ongoing proceedings, specifically Crime No. 11 of 2024. The SC found no error in the High Court's reasoning and declined to interfere, thereby affirming the dismissal of the petitioner's challenge to the investigation initiated under the impugned ECIR.
The SC dismissed the special leave petitions challenging the registration of the ECIR and the issuance of summons under Section 50 of the PMLA against the petitioner. The Court upheld the High Court's determination that the petitioner cannot be prosecuted under the Money Laundering Act based on the impugned ECIR. However, this finding is limited to the ECIR's validity and does not affect other ongoing proceedings, specifically Crime No. 11 of 2024. The SC found no error in the High Court's reasoning and declined to interfere, thereby affirming the dismissal of the petitioner's challenge to the investigation initiated under the impugned ECIR.
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