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 Court considered the winding up of a company, seeking release of lands and claiming rights in the land taken over by the Official Liquidator (OL). The Court estimated the company's share contribution and market value of the lands, determining that the company would be entitled to its respective shares of 50%, 37.5%, and 25% in the Talan, RSEB, and Gulab Bagh lands. A valuation-based approach on these shares was deemed a mode of compensating the company for the value of its share in these lands. The Court declined to direct any adjustment of the claimed amount of Rs. 47 lakhs, as it was not an admitted sum. Regarding the sanction of the revised scheme for compromise and/or arrangement u/s 391/394 of the Companies Act, 1956, the Court directed the OL to verify and file a response/report on the latest position of assets and liabilities, including details of fixed assets, shares, securities, unsecured creditors, and bond holders. The Court directed the Disbursement Committee to recommence disbursements to depositors and bond holders, as per the Supreme Court's order, and continue disbursement of the remaining 1,719 claims. The entire records were to be handed over to a new Committee by 30th April, 2024, which would start functioning from 1st May, 2024, and submit bi-monthly reports.
The Court considered the winding up of a company, seeking release of lands and claiming rights in the land taken over by the Official Liquidator (OL). The Court estimated the company's share contribution and market value of the lands, determining that the company would be entitled to its respective shares of 50%, 37.5%, and 25% in the Talan, RSEB, and Gulab Bagh lands. A valuation-based approach on these shares was deemed a mode of compensating the company for the value of its share in these lands. The Court declined to direct any adjustment of the claimed amount of Rs. 47 lakhs, as it was not an admitted sum. Regarding the sanction of the revised scheme for compromise and/or arrangement u/s 391/394 of the Companies Act, 1956, the Court directed the OL to verify and file a response/report on the latest position of assets and liabilities, including details of fixed assets, shares, securities, unsecured creditors, and bond holders. The Court directed the Disbursement Committee to recommence disbursements to depositors and bond holders, as per the Supreme Court's order, and continue disbursement of the remaining 1,719 claims. The entire records were to be handed over to a new Committee by 30th April, 2024, which would start functioning from 1st May, 2024, and submit bi-monthly reports.
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