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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Oppression and Mismanagement - ex-parte order - petition u/s 130 of the Companies Act for recasting and re-opening the accounts accepted - submission that S. 230 is Draconian Section cannot be accepted till any person challenges the provisions before the Court of Competent Jurisdiction i.e. HC/SC - no ground is made out to hold the impugned order as illegal - no remand on the ground of violations of rules of natural justice
Oppression and Mismanagement - ex-parte order - petition u/s 130 of the Companies Act for recasting and re-opening the accounts accepted - submission that S. 230 is Draconian Section cannot be accepted till any person challenges the provisions before the Court of Competent Jurisdiction i.e. HC/SC - no ground is made out to hold the impugned order as illegal - no remand on the ground of violations of rules of natural justice
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