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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High Court applied Section 44(1)(c) of the PML Act as an enabling provision allowing the authority who filed the PML complaint to seek committal of cognizable scheduled offences to the PML Act Special Court, but held that this does not extinguish the right of other aggrieved persons, including the accused, to invoke BNSS transfer provisions. The court recognised that joint trial of scheduled offences and PML Act offences is impossible, yet authorised transfer under BNSS Section 447 directly to the High Court and permitted consolidation by the same Special Court judge; transfer petition was allowed.
High Court applied Section 44(1)(c) of the PML Act as an enabling provision allowing the authority who filed the PML complaint to seek committal of cognizable scheduled offences to the PML Act Special Court, but held that this does not extinguish the right of other aggrieved persons, including the accused, to invoke BNSS transfer provisions. The court recognised that joint trial of scheduled offences and PML Act offences is impossible, yet authorised transfer under BNSS Section 447 directly to the High Court and permitted consolidation by the same Special Court judge; transfer petition was allowed.
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