whether giving more credit to marks at interview than the marks awarded for service / track record is arbitrary and unreasonable and violative of Articles ... same Total Marks) with lower marks.
(b) If the officers having the same Total Marks also have the same marks in the interview component
selection. The allocation of marks gave room for arbitrary awarding of marks. It is the policy of the ICF that only one ward of serving ... appointment, the spread of marks for the interview led to arbitrary marking system and also favouritism and the 4th and 5th respondents manipulated the selection
restricted only to domestic
companies using any foreign brand
[Para 120];
Arbitrary Mark up PLR cannot be the basis for computing
markup on AMP expenses
erred in:-
a) Adopting an arbitrary & inappropriate mark up of 400 basis points over and
above the 6 months LIBOR for calculating the rate ... erred in:-
a) Adopting an arbitrary & inappropriate mark up of 400 basis points over and
above the 6 months LIBOR for calculating the rate
erred in:-
a) Adopting an arbitrary & inappropriate mark up of 400 basis points over and
above the 6 months LIBOR for calculating the rate ... erred in:-
a) Adopting an arbitrary & inappropriate mark up of 400 basis points over and
above the 6 months LIBOR for calculating the rate
basis considering prime lending rate and
arbitrary mark up of 14.74% towards various risks.
1.6 The learned AO/TPO ought to have appreciated the fact
restricted only to domestic
companies using any foreign
brand
[Para 120];
Arbitrary Mark up PLR cannot be the basis for
computing markup on AMP
expenses
petitioner on the strength of distorted viva-voce marks is therefore
unconstitutional, arbitrary and unsustainable in law.
20. The plea of the respondents that ... deliberate withholding of
the complete merit list, screening test marks, and interview marks
creates an opaque process, prevents verification of fairness, enables
manipulation, and violates
restricted
only to domestic companies using
any foreign brand
[Para 120];
Arbitrary Mark up PLR cannot be the basis for
computing markup on AMP
expenses
completely
Page | 2
ITA No.2206/Del/2025
out of mark. arbitrary, illegal void and uncalled for. How an order
where return of income
