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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Prolonged pre-trial custody in an NDPS case entitled the appellant to parity-based bail because an identically situated co-accused travelling with the appellant had already been released; bail was therefore granted. Bail is subject to stringent conditions to be fixed by the trial court, including surrender of passport and cooperation in trial. Trial courts must inform accused of the right to legal representation and availability of legal aid, record the offer and the accused's response, and note actions taken before witness examination. Observations are limited to bail and do not determine trial merits.
Prolonged pre-trial custody in an NDPS case entitled the appellant to parity-based bail because an identically situated co-accused travelling with the appellant had already been released; bail was therefore granted. Bail is subject to stringent conditions to be fixed by the trial court, including surrender of passport and cooperation in trial. Trial courts must inform accused of the right to legal representation and availability of legal aid, record the offer and the accused's response, and note actions taken before witness examination. Observations are limited to bail and do not determine trial merits.
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