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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The article summarises a High Court decision quashing an FIR and investigation where investigative material failed to identify accused or disclose prima facie deception or dishonest intention at the inception of transactions; the court applied the prohibition on fishing or roving inquiries and held that uncontroverted documentary material negated allegations against the petitioner, warranting quash. It emphasised the distinction between bona fide commercial lending decisions and criminality, noting regulator and ministry oversight, and treated statutory protection for decisions by public servants under Section 17A as a bar to investigating unnamed bank officials without prescribed pre conditions.
The article summarises a High Court decision quashing an FIR and investigation where investigative material failed to identify accused or disclose prima facie deception or dishonest intention at the inception of transactions; the court applied the prohibition on fishing or roving inquiries and held that uncontroverted documentary material negated allegations against the petitioner, warranting quash. It emphasised the distinction between bona fide commercial lending decisions and criminality, noting regulator and ministry oversight, and treated statutory protection for decisions by public servants under Section 17A as a bar to investigating unnamed bank officials without prescribed pre conditions.
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