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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Suit for recovery of dues - Jurisdictional bar on the civil court in deciding the suit instituted by the original plaintiff by virtue of Section 22(1) of the Sick Industrial Companies Act, 1985 (SICA) - The Supreme Court determined that since the suit was initiated while Fertilizer Corporation was considered a sick company under SICA, the proceedings should have been suspended unless permitted by BIFR (Board for Industrial and Financial Reconstruction). This finding implies that the trial and subsequent proceedings might not have adhered to statutory requirements under SICA, affecting the legitimacy of Coromandel’s claim in the absence of such permission. - The Court evaluated the legitimacy of the 24% compound interest awarded by the lower court in favor of Coromandel.
Suit for recovery of dues - Jurisdictional bar on the civil court in deciding the suit instituted by the original plaintiff by virtue of Section 22(1) of the Sick Industrial Companies Act, 1985 (SICA) - The Supreme Court determined that since the suit was initiated while Fertilizer Corporation was considered a sick company under SICA, the proceedings should have been suspended unless permitted by BIFR (Board for Industrial and Financial Reconstruction). This finding implies that the trial and subsequent proceedings might not have adhered to statutory requirements under SICA, affecting the legitimacy of Coromandel’s claim in the absence of such permission. - The Court evaluated the legitimacy of the 24% compound interest awarded by the lower court in favor of Coromandel.
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