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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Interpretation of a contract condition, which required the measurement of quantities used for payment for embankment construction with soil or with pond ash - Section 34 of the Arbitration and Conciliation Act, 1996 - The Supreme Court meticulously dissected the contractual provisions, the arbitral awards, and the technical specifications, emphasizing the need for a harmonious interpretation. The Court underscored the value of technical expertise in arbitration, particularly in disputes involving complex technical questions. The majority opinion of the arbitration tribunal, which favored a composite measurement approach, was considered plausible within the contractual framework. The Supreme Court overturned the judgments of the High Court that had favored NHAI's interpretation, reinstating the majority arbitral awards that supported the contractors' perspective.
Interpretation of a contract condition, which required the measurement of quantities used for payment for embankment construction with soil or with pond ash - Section 34 of the Arbitration and Conciliation Act, 1996 - The Supreme Court meticulously dissected the contractual provisions, the arbitral awards, and the technical specifications, emphasizing the need for a harmonious interpretation. The Court underscored the value of technical expertise in arbitration, particularly in disputes involving complex technical questions. The majority opinion of the arbitration tribunal, which favored a composite measurement approach, was considered plausible within the contractual framework. The Supreme Court overturned the judgments of the High Court that had favored NHAI's interpretation, reinstating the majority arbitral awards that supported the contractors' perspective.
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