Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
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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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