TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
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Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
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Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Petitioners sought condonation of delay in filing belated annual returns and balance sheets without paying additional fees. The Court held that despite the existence of a scheme for condonation of delay, it had not extended the benefit to the Petitioners in its previous order dated 11.02.2021. The Court had only directed restoration of the Petitioners' names subject to payment of requisite fees, implying late fees. The Petitioners cannot now seek relief not granted in the previous order. They must pay the late fees for restoration of their names. The petition was dismissed.
Petitioners sought condonation of delay in filing belated annual returns and balance sheets without paying additional fees. The Court held that despite the existence of a scheme for condonation of delay, it had not extended the benefit to the Petitioners in its previous order dated 11.02.2021. The Court had only directed restoration of the Petitioners' names subject to payment of requisite fees, implying late fees. The Petitioners cannot now seek relief not granted in the previous order. They must pay the late fees for restoration of their names. The petition was dismissed.
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