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 batch of revision petitions and upheld the trial court's order under Section 148 of the NI Act requiring deposit, holding that such a direction may be mandatory and, if non-compliance would foreclose an appellant's right of appeal, it terminates proceedings and thereby may be challenged by revision before the HC. The court held that the applicability of Sections 397(2) CrPC and 438(2) BNSS does not bar such challenge. The HC applied a prima facie standard of scrutiny to the deposit direction, finding the trial court recorded rival contentions and legal reasoning; further factual re-appreciation was precluded, and no illegality was shown.
The HC dismissed the batch of revision petitions and upheld the trial court's order under Section 148 of the NI Act requiring deposit, holding that such a direction may be mandatory and, if non-compliance would foreclose an appellant's right of appeal, it terminates proceedings and thereby may be challenged by revision before the HC. The court held that the applicability of Sections 397(2) CrPC and 438(2) BNSS does not bar such challenge. The HC applied a prima facie standard of scrutiny to the deposit direction, finding the trial court recorded rival contentions and legal reasoning; further factual re-appreciation was precluded, and no illegality was shown.
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