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 petitioner's bail application under the PMLA and directed continued custody. The court held that the statutory twin conditions in Section 45 were not satisfied: it was not satisfied that there were reasonable grounds for belief of the petitioner's innocence nor that the petitioner would not commit an offence while on bail. Statements recorded under Section 50 implicated the petitioner in acquisition, possession, concealment and facilitation of proceeds of crime and in assisting fabrication of documents to acquire property. Given the serious statutory scheme, the wide ambit of Section 3 and absence of exceptional circumstances, delay in custody did not justify grant of bail.
The HC dismissed the petitioner's bail application under the PMLA and directed continued custody. The court held that the statutory twin conditions in Section 45 were not satisfied: it was not satisfied that there were reasonable grounds for belief of the petitioner's innocence nor that the petitioner would not commit an offence while on bail. Statements recorded under Section 50 implicated the petitioner in acquisition, possession, concealment and facilitation of proceeds of crime and in assisting fabrication of documents to acquire property. Given the serious statutory scheme, the wide ambit of Section 3 and absence of exceptional circumstances, delay in custody did not justify grant of bail.
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