Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
Compensation/ additional sum received for delay in payment of proceeds of shares tendered under the open offer - the reason for increasing the offer by the said sum may be on account of delay in issuance of the shares, nevertheless, the same was nothing but part of the sale price of the share - cannot be seen as an interest on delayed payment on price of the share - clearly a capital receipt
Compensation/ additional sum received for delay in payment of proceeds of shares tendered under the open offer - the reason for increasing the offer by the said sum may be on account of delay in issuance of the shares, nevertheless, the same was nothing but part of the sale price of the share - cannot be seen as an interest on delayed payment on price of the share - clearly a capital receipt
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