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...
Seeking revival of GST registration so that the petitioner can file GST-R1 and GST-R3B returns regularly - Removal of name of company from register of companies - In this case, there is a deliberate attempt on the part of the private respondents to close down the business and thereby impact the profits of the business carried out by the petitioner from unit B. The National Company Law Tribunal is also seized of the matter, which started in the year 2003, it has not seen the final conclusion till date. - petitioner directed to take steps to revive the GST registration, which stands cancelled. - HC
Seeking revival of GST registration so that the petitioner can file GST-R1 and GST-R3B returns regularly - Removal of name of company from register of companies - In this case, there is a deliberate attempt on the part of the private respondents to close down the business and thereby impact the profits of the business carried out by the petitioner from unit B. The National Company Law Tribunal is also seized of the matter, which started in the year 2003, it has not seen the final conclusion till date. - petitioner directed to take steps to revive the GST registration, which stands cancelled. - HC
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