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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC dismissed the applicant's petition for regular bail and refused interim extension, holding that the mandatory twin conditions under s.45 PMLA were not satisfied. Allegations of large-scale diversion and laundering exceeding Rs.26,000 crores constitute a grave economic offence attracting enhanced scrutiny; the court found the offence's magnitude, the weight of evidence and risk to trial integrity and public confidence outweighed any liberty claim. The applicant's medical condition (non-critical CAD) was deemed manageable in custody with prison medical care and did not constitute a compelling exceptional circumstance to displace statutory rigour. On cumulative assessment, continued custody was held necessary and the bail application was dismissed.
The HC dismissed the applicant's petition for regular bail and refused interim extension, holding that the mandatory twin conditions under s.45 PMLA were not satisfied. Allegations of large-scale diversion and laundering exceeding Rs.26,000 crores constitute a grave economic offence attracting enhanced scrutiny; the court found the offence's magnitude, the weight of evidence and risk to trial integrity and public confidence outweighed any liberty claim. The applicant's medical condition (non-critical CAD) was deemed manageable in custody with prison medical care and did not constitute a compelling exceptional circumstance to displace statutory rigour. On cumulative assessment, continued custody was held necessary and the bail application was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
