SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Oppression and mismanagement - not permitted/given sufficient opportunity to be involved in the affairs/board meetings - allotment of shares at par without premium to Respondent and at premium to the Petitioners and no action was taken to rectify it - pending investigation with ROC & DIT(I) - sufficient to hold acts of oppression and mismanagement - appointed interim arrangement by appointing independent Chairman to see the affairs of the Company
Oppression and mismanagement - not permitted/given sufficient opportunity to be involved in the affairs/board meetings - allotment of shares at par without premium to Respondent and at premium to the Petitioners and no action was taken to rectify it - pending investigation with ROC & DIT(I) - sufficient to hold acts of oppression and mismanagement - appointed interim arrangement by appointing independent Chairman to see the affairs of the Company
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