Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
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Oppression and mismanagement - illegal transfer of shares - this Tribunal is exercising its ample powers to waive the requisite shareholding percentage in order to maintain this petition even without filing a waiver application. - In spite of rescuing the Respondent Company in critical times, the petitioners were made to run from pillar to post to get their rightful share transfers as agreed to by the Respondent Nos. 2 to 8 which was clearly documented in various meetings and letters from joint Managing Director of the Company. Therefore, this Petition is hereby allowed. - Tri
Oppression and mismanagement - illegal transfer of shares - this Tribunal is exercising its ample powers to waive the requisite shareholding percentage in order to maintain this petition even without filing a waiver application. - In spite of rescuing the Respondent Company in critical times, the petitioners were made to run from pillar to post to get their rightful share transfers as agreed to by the Respondent Nos. 2 to 8 which was clearly documented in various meetings and letters from joint Managing Director of the Company. Therefore, this Petition is hereby allowed. - Tri
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