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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
In a PMLA bail application, the dominant issue was whether the statutory "twin conditions" under s.45 could be treated as satisfied despite earlier rejection on merits, due to prolonged incarceration and no likelihood of early commencement or conclusion of trial in the ECIR or the predicate offence. Relying on SC precedent harmonizing constitutional guarantees with statutory restrictions, the court held that long custody and undue trial delay justified treating the applicant as meeting s.45 at this stage, and that the non-reoffending limb could be secured through stringent bail conditions; it also avoided any merits assessment to prevent prejudice. Bail was granted subject to conditions - HC
In a PMLA bail application, the dominant issue was whether the statutory "twin conditions" under s.45 could be treated as satisfied despite earlier rejection on merits, due to prolonged incarceration and no likelihood of early commencement or conclusion of trial in the ECIR or the predicate offence. Relying on SC precedent harmonizing constitutional guarantees with statutory restrictions, the court held that long custody and undue trial delay justified treating the applicant as meeting s.45 at this stage, and that the non-reoffending limb could be secured through stringent bail conditions; it also avoided any merits assessment to prevent prejudice. Bail was granted subject to conditions - HC
Note: It is a system-generated summary and is for quick reference only.