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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Under the BNSS, 2023 the default procedure for offences punishable up to seven years is issuance of a notice under Section 35(3); arrest under Sections 35(1)(b) and 35(6) is discretionary and permissible only if an objective necessity exists and the officer has a recorded "reason to believe." Arrest after a notice may be effected only on materials and factors that arose after the notice was issued, not on those already present when the notice was issued, and must be exercised sparingly. Article 21 safeguards apply to arrest and investigation, and arrest cannot be used merely for convenience or to facilitate questioning.
Under the BNSS, 2023 the default procedure for offences punishable up to seven years is issuance of a notice under Section 35(3); arrest under Sections 35(1)(b) and 35(6) is discretionary and permissible only if an objective necessity exists and the officer has a recorded "reason to believe." Arrest after a notice may be effected only on materials and factors that arose after the notice was issued, not on those already present when the notice was issued, and must be exercised sparingly. Article 21 safeguards apply to arrest and investigation, and arrest cannot be used merely for convenience or to facilitate questioning.
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