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 bail application filed under Section 439 CrPC in a money laundering case under the PMLA. The Court held that the mandatory conditions under Section 45 of the PMLA for grant of bail were not satisfied, emphasizing the overriding effect of the PMLA over CrPC provisions. Despite the petitioner not being named in the predicate offence charge sheets, the Court found sufficient material indicating involvement in generating proceeds of crime through forgery and collusion. The Court underscored the gravity of economic offences involving corruption and held that delay in trial is not a ground for bail. No change in circumstances warranted reconsideration of the earlier rejected bail plea. Consequently, the Court concluded that the petitioner failed to establish exceptional grounds for bail, and the application was therefore rejected.
The HC dismissed the bail application filed under Section 439 CrPC in a money laundering case under the PMLA. The Court held that the mandatory conditions under Section 45 of the PMLA for grant of bail were not satisfied, emphasizing the overriding effect of the PMLA over CrPC provisions. Despite the petitioner not being named in the predicate offence charge sheets, the Court found sufficient material indicating involvement in generating proceeds of crime through forgery and collusion. The Court underscored the gravity of economic offences involving corruption and held that delay in trial is not a ground for bail. No change in circumstances warranted reconsideration of the earlier rejected bail plea. Consequently, the Court concluded that the petitioner failed to establish exceptional grounds for bail, and the application was therefore rejected.
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