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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Non compliance of the provisions of the Company Law Board Regulations, 1991. - reconsideration of such ad-interim order passed by the CLB cannot be said to be reviewing of an order. It amply clear that variation/ modification/recalling of an ad-interim order is not covered within the scope of "review of an order". - CLB
Non compliance of the provisions of the Company Law Board Regulations, 1991. - reconsideration of such ad-interim order passed by the CLB cannot be said to be reviewing of an order. It amply clear that variation/ modification/recalling of an ad-interim order is not covered within the scope of "review of an order". - CLB
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