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 allowed the criminal revision, set aside the impugned order of the ACJM and discharged the petitioner/accused. The Court found a substantial defect in territorial jurisdiction under Section 124(1)(b) ITA, rendering proceedings vitiated; the sanction order authorized only one offence while the complaint alleged additional offences beyond its scope, making prosecution untenable at threshold. The Trial Court erred in treating delay in seeking discharge as fatal and in declining to consider jurisdictional and sanction infirmities under Section 245 CrPC. The HC held these foundational defects warranted discharge and quashed the proceedings against the petitioner/accused.
The HC allowed the criminal revision, set aside the impugned order of the ACJM and discharged the petitioner/accused. The Court found a substantial defect in territorial jurisdiction under Section 124(1)(b) ITA, rendering proceedings vitiated; the sanction order authorized only one offence while the complaint alleged additional offences beyond its scope, making prosecution untenable at threshold. The Trial Court erred in treating delay in seeking discharge as fatal and in declining to consider jurisdictional and sanction infirmities under Section 245 CrPC. The HC held these foundational defects warranted discharge and quashed the proceedings against the petitioner/accused.
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