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 application for bail under Section 439 CrPC in a PMLA prosecution, finding that the petitioner failed to rebut the prima facie case and did not satisfy the statutory twin conditions of Section 45 PMLA; Section 24's presumption that proceeds of crime are involved remained unrebutted. The court observed investigative material-including bank analyses, audit reports, statements under Section 50 PMLA and seizure under Section 17-prima facie established conspiracy and offences under Sections 3 and 4 PMLA. Judicial custody and delay were held insufficient to outweigh the gravity and complexity of the alleged money-laundering offence; the bail plea was dismissed.
The HC dismissed the petitioner's application for bail under Section 439 CrPC in a PMLA prosecution, finding that the petitioner failed to rebut the prima facie case and did not satisfy the statutory twin conditions of Section 45 PMLA; Section 24's presumption that proceeds of crime are involved remained unrebutted. The court observed investigative material-including bank analyses, audit reports, statements under Section 50 PMLA and seizure under Section 17-prima facie established conspiracy and offences under Sections 3 and 4 PMLA. Judicial custody and delay were held insufficient to outweigh the gravity and complexity of the alleged money-laundering offence; the bail plea was dismissed.
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