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 criminal revision petitions challenging orders rejecting applications for discharge and framing charges, thereby affirming the trial court's continuation of prosecution. The court held that sufficient material surfaced during investigation to prima facie presume involvement in the scheduled offence and to justify framing charges; the stage of discharge/framing does not permit a mini-trial or meticulous weighing of defence. The HC reiterated that prosecution must establish foundational facts - existence of proceeds of crime and the accused's involvement - after which the statutory presumption shifts under Section 24(a) and the accused must rebut it. Revisional jurisdiction is limited to correcting patent legal or procedural errors; no such error was found, so impugned orders were upheld.
The HC dismissed criminal revision petitions challenging orders rejecting applications for discharge and framing charges, thereby affirming the trial court's continuation of prosecution. The court held that sufficient material surfaced during investigation to prima facie presume involvement in the scheduled offence and to justify framing charges; the stage of discharge/framing does not permit a mini-trial or meticulous weighing of defence. The HC reiterated that prosecution must establish foundational facts - existence of proceeds of crime and the accused's involvement - after which the statutory presumption shifts under Section 24(a) and the accused must rebut it. Revisional jurisdiction is limited to correcting patent legal or procedural errors; no such error was found, so impugned orders were upheld.
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