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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Oppression and mismanagement case - Transfer of 2500 shares by deceased challenged by appellant claiming legal heirs entitled to shares or fair price. Held: Appellant's contention rejected as initial transfer challenged only by Respondent No.4 on ground of share entitlement, deceased never alleged any right on shares after receiving consideration and executing letter dated 23.06.2015. Despite Supreme Court decision in 2018, deceased took no action for share transfer till 2021 death. Appellants/legal heirs acted six months after death, misinterpreting order in TP No.106/2016. Share transfer by deceased never an issue before Company Law Board or NCLT, deceased never challenged it. Appellants lack locus standi to file petition u/ss 241-242 as non-members/shareholders. Appeal dismissed.
Oppression and mismanagement case - Transfer of 2500 shares by deceased challenged by appellant claiming legal heirs entitled to shares or fair price. Held: Appellant's contention rejected as initial transfer challenged only by Respondent No.4 on ground of share entitlement, deceased never alleged any right on shares after receiving consideration and executing letter dated 23.06.2015. Despite Supreme Court decision in 2018, deceased took no action for share transfer till 2021 death. Appellants/legal heirs acted six months after death, misinterpreting order in TP No.106/2016. Share transfer by deceased never an issue before Company Law Board or NCLT, deceased never challenged it. Appellants lack locus standi to file petition u/ss 241-242 as non-members/shareholders. Appeal dismissed.
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