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, deciding anticipatory bail applications filed by the petitioners accused of cartel-based smuggling of foreign currency and gold between India and a foreign jurisdiction, held that mere absence of immediate need for custodial interrogation cannot justify grant of anticipatory bail. The HC found a strong prima facie case indicating the petitioners' involvement in a larger smuggling cartel, involving concealment of foreign currency in checked-in baggage, conversion into gold abroad, and re-import into India. Observing that the identities and roles of other cartel members must be unearthed and that custodial interrogation is necessary for effective investigation, the HC found no merit in the petitions and dismissed them.
The HC, deciding anticipatory bail applications filed by the petitioners accused of cartel-based smuggling of foreign currency and gold between India and a foreign jurisdiction, held that mere absence of immediate need for custodial interrogation cannot justify grant of anticipatory bail. The HC found a strong prima facie case indicating the petitioners' involvement in a larger smuggling cartel, involving concealment of foreign currency in checked-in baggage, conversion into gold abroad, and re-import into India. Observing that the identities and roles of other cartel members must be unearthed and that custodial interrogation is necessary for effective investigation, the HC found no merit in the petitions and dismissed them.
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