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 appeal and refused to interdict the impugned order dated 24.12.2024, upholding the CPIO's denial under Section 8(1)(h) of the RTI Act. The court held that disclosure of information relating to examination or investigation of alleged insider trading is exempt as it could impede evidence collection, compromise confidentiality, cause unwarranted market speculation and harm third parties. The First Appellate Authority's finding-that inputs/alerts may not culminate in enforcement and that only complaint status is publicly available on the SCORES portal-was endorsed. Consequently, there was no deficiency in the original response and no obligation to furnish the speaking order or further investigatory details.
The HC dismissed the appeal and refused to interdict the impugned order dated 24.12.2024, upholding the CPIO's denial under Section 8(1)(h) of the RTI Act. The court held that disclosure of information relating to examination or investigation of alleged insider trading is exempt as it could impede evidence collection, compromise confidentiality, cause unwarranted market speculation and harm third parties. The First Appellate Authority's finding-that inputs/alerts may not culminate in enforcement and that only complaint status is publicly available on the SCORES portal-was endorsed. Consequently, there was no deficiency in the original response and no obligation to furnish the speaking order or further investigatory details.
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