Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Oppression and Mismanagement - illegal allotment of shares - the allegations that there has been an illegal allotment of Petitioner's shares, exclusion of Petitioner from the management of the Company, siphoning off funds from Respondent No. 2 to Respondent No. 4, illegal resolution passed by the Company, non-sending of notices to the board and general meetings of the Company is not tenable as they have been actions taken pursuant to execution of MOU/family arrangement between the Petitioner and Respondent No. 2 to 4. - Tri
Oppression and Mismanagement - illegal allotment of shares - the allegations that there has been an illegal allotment of Petitioner's shares, exclusion of Petitioner from the management of the Company, siphoning off funds from Respondent No. 2 to Respondent No. 4, illegal resolution passed by the Company, non-sending of notices to the board and general meetings of the Company is not tenable as they have been actions taken pursuant to execution of MOU/family arrangement between the Petitioner and Respondent No. 2 to 4. - Tri
Note: It is a system-generated summary and is for quick reference only.