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 held that the petitioner, acting under Section 23A of the Sand Act, 2001, exercised quasi-judicial powers in ordering the confiscation of vehicles used for illegal transportation. The court applied established criteria to determine that the petitioner's functions involved declaring rights and imposing obligations affecting civil rights, with procedural safeguards including opportunities to present evidence and legal arguments. Given that the statute provided for revision and appeal, the order was classified as quasi-judicial rather than executive or administrative. Consequently, the petitioner was entitled to protection under Sections 2(a) and 3 of the Judges (Protection) Act, 1985. The FIR alleging illegal exercise of power and collusion was held unsustainable in law. The petition was allowed, quashing the FIR against the petitioner.
The HC held that the petitioner, acting under Section 23A of the Sand Act, 2001, exercised quasi-judicial powers in ordering the confiscation of vehicles used for illegal transportation. The court applied established criteria to determine that the petitioner's functions involved declaring rights and imposing obligations affecting civil rights, with procedural safeguards including opportunities to present evidence and legal arguments. Given that the statute provided for revision and appeal, the order was classified as quasi-judicial rather than executive or administrative. Consequently, the petitioner was entitled to protection under Sections 2(a) and 3 of the Judges (Protection) Act, 1985. The FIR alleging illegal exercise of power and collusion was held unsustainable in law. The petition was allowed, quashing the FIR against the petitioner.
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