While deciding on ALP adjustments qua export of goods to AEs and guarantee commission in case of a pharma company, engaged in manufacturing and marketing of formulations in India, the Mumbai ITAT accepted foreign AE as tested party. The Bench comprising B.R Baskaran and Rahul Chaudhary observed that “so far the assessee herein is concerned and qua the transfer pricing …
The Delhi High Court has observed that unless an active role is disclosed in the commission of the offences as complained of, an intermediary would be entitled to claim protection under Section 79 of the Information Technology Act, 2000. Justice Asha Menon observed, "When the intermediaries have been granted the ―safe harbour qua civil liability, and when a higher standard …
"With a view to constitute an offence under S. 409 IPC, prosecution is required to prove that the accused was entrusted with property in the capacity of a public servant and he committed criminal breach of trust qua that property," the Himachal Pradesh High Court has held. The remarks were made by Justice Sandeep Sharma while adjudicating upon an appeal …
The Supreme Court observed that the specific role of the accused is not required to be stated in the order granting prior approval under Section 24 against accused Mohan Nayak in the Gauri Lankesh murder case. Resultantly, what needed to be enquired into by the appropriate authority is: whether the factum of commission of offence of organized crime by an …
The Meghalaya High Court has held that data privacy safeguards are sine qua non for the purpose of protecting the privacy of citizens, particularly when an app is required to be installed by a citizen at the instance of the State. In its judgment, the Court observed, "Undoubtedly, data privacy safeguards are sine qua non for the purpose of protecting …