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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DSC, considering a bail application in a GST evasion investigation, held that pre-trial incarceration was unwarranted as the case rests on documentary evidence already seized and the applicant's statements have been recorded. The court found no criminal antecedents, noted the applicant's cooperation with MGST authorities, and observed that further custodial interrogation was unnecessary. It emphasized that apprehensions of absconding or tampering with evidence could be adequately addressed through stringent conditions. The offence is triable by the DSC and is of a compoundable nature under GST law; similarly situated co-accused directors have already been granted bail. Accordingly, the applicant was ordered to be provisionally released on bail subject to specified conditions.
DSC, considering a bail application in a GST evasion investigation, held that pre-trial incarceration was unwarranted as the case rests on documentary evidence already seized and the applicant's statements have been recorded. The court found no criminal antecedents, noted the applicant's cooperation with MGST authorities, and observed that further custodial interrogation was unnecessary. It emphasized that apprehensions of absconding or tampering with evidence could be adequately addressed through stringent conditions. The offence is triable by the DSC and is of a compoundable nature under GST law; similarly situated co-accused directors have already been granted bail. Accordingly, the applicant was ordered to be provisionally released on bail subject to specified conditions.
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