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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The High Court considered a petition for provisional winding up of a company u/s 450 of the Companies Act, 1956. The key issue was whether the petition should be admitted for liquidation due to alleged fraudulent activities. The court noted that fraudulent activities, such as misappropriation of funds, could warrant winding up. The respondents vaguely defended against the allegations, mentioning past irregularities of the appellant without clarifying their relevance. The court emphasized that winding up may be justified if the company's affairs are conducted unfairly or prejudicially to shareholders. Both parties were directed to provide material information to support their contentions. The court highlighted the need for a thorough examination of the company's circumstances and potential alternative solutions before making a winding up decision.
The High Court considered a petition for provisional winding up of a company u/s 450 of the Companies Act, 1956. The key issue was whether the petition should be admitted for liquidation due to alleged fraudulent activities. The court noted that fraudulent activities, such as misappropriation of funds, could warrant winding up. The respondents vaguely defended against the allegations, mentioning past irregularities of the appellant without clarifying their relevance. The court emphasized that winding up may be justified if the company's affairs are conducted unfairly or prejudicially to shareholders. Both parties were directed to provide material information to support their contentions. The court highlighted the need for a thorough examination of the company's circumstances and potential alternative solutions before making a winding up decision.
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