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" ?
Oppression and mismanagement - reduction in shareholding - illegal transfer and allotment of shares - The NCLAT observed that, the appellants did not fully comply with the NCLAT’s order dated 16.04.2019, specifically regarding the rectification of the register of members to reflect the shareholding status as of 19.05.2010. The fresh transfer of shares on 28.11.2017 was invalidated, as it was an attempt to circumvent the Tribunal’s previous orders. The appellants were found to have engaged in acts of oppression and mismanagement, justifying the respondents’ claims. The appellants did not properly offer proportionate shares from additional allotments to the respondents, violating the Tribunal’s directives. - The Appellate Tribunal (NCLAT) upheld the NCLT’s findings that the appellants engaged in improper share transfers and failed to comply with the Tribunal’s orders.
Oppression and mismanagement - reduction in shareholding - illegal transfer and allotment of shares - The NCLAT observed that, the appellants did not fully comply with the NCLAT’s order dated 16.04.2019, specifically regarding the rectification of the register of members to reflect the shareholding status as of 19.05.2010. The fresh transfer of shares on 28.11.2017 was invalidated, as it was an attempt to circumvent the Tribunal’s previous orders. The appellants were found to have engaged in acts of oppression and mismanagement, justifying the respondents’ claims. The appellants did not properly offer proportionate shares from additional allotments to the respondents, violating the Tribunal’s directives. - The Appellate Tribunal (NCLAT) upheld the NCLT’s findings that the appellants engaged in improper share transfers and failed to comply with the Tribunal’s orders.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
