Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Insolvency and BankruptcyAugust 29, 2022Case LawsHC
Company under liquidation as per IBC - Validity of arbitration order while moratorium ordered by the NCLT was still in operation - This Court finds that the learned Tribunal has decided an application made to it by the petitioner and the orders squarely falls under the provisions of Section 16 of the Act of 1966. Therefore, it cannot be said to be an order patently lacking in jurisdiction and therefore perverse and liable to be interfered with by this Court under Article 227 of the Constitution. - HC
Company under liquidation as per IBC - Validity of arbitration order while moratorium ordered by the NCLT was still in operation - This Court finds that the learned Tribunal has decided an application made to it by the petitioner and the orders squarely falls under the provisions of Section 16 of the Act of 1966. Therefore, it cannot be said to be an order patently lacking in jurisdiction and therefore perverse and liable to be interfered with by this Court under Article 227 of the Constitution. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
