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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Criminal proceedings against the Directors - Nature of financial transactions - vicarious liability - The High court found that the allegations, if proven, constituted criminal offenses, including cheating and misappropriation of funds, which are distinct from mere civil disputes over financial transactions. - The court clarified that directors could be held responsible if they were directly involved in the fraudulent activities of the company, rejecting the argument against vicarious liability in this context. - The court observed that the appointment of a provisional liquidator did not preclude the initiation of criminal proceedings by the complainant company. - The court concluded that there was no abuse of process and that prima facie, the allegations warranted a trial.
Criminal proceedings against the Directors - Nature of financial transactions - vicarious liability - The High court found that the allegations, if proven, constituted criminal offenses, including cheating and misappropriation of funds, which are distinct from mere civil disputes over financial transactions. - The court clarified that directors could be held responsible if they were directly involved in the fraudulent activities of the company, rejecting the argument against vicarious liability in this context. - The court observed that the appointment of a provisional liquidator did not preclude the initiation of criminal proceedings by the complainant company. - The court concluded that there was no abuse of process and that prima facie, the allegations warranted a trial.
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