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...
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Constitutional Validity of Rule 37(8) - Rejection of conversion of the Petitioner's company from an “Unlimited Liability Company” to a “Limited Liability Company” - The High court concluded that the 2016 Amendment, being curative in nature and intended to protect creditors' interests, applies retrospectively to pending applications. This means that the additional criteria introduced by the amendment for conversion applications must be satisfied for approval. - The HC found the RoC's concerns about protecting creditors and stakeholders to be justified, given the petitioner's significant financial losses and the lack of clearances or undertakings from all shareholders supporting the conversion.
Constitutional Validity of Rule 37(8) - Rejection of conversion of the Petitioner's company from an “Unlimited Liability Company” to a “Limited Liability Company” - The High court concluded that the 2016 Amendment, being curative in nature and intended to protect creditors' interests, applies retrospectively to pending applications. This means that the additional criteria introduced by the amendment for conversion applications must be satisfied for approval. - The HC found the RoC's concerns about protecting creditors and stakeholders to be justified, given the petitioner's significant financial losses and the lack of clearances or undertakings from all shareholders supporting the conversion.
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