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...
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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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Insolvency and BankruptcyAugust 23, 2024Case LawsAT
The appellant sought interim relief for reappointment as Secretary u/s 218 of the Companies Act, 2013, claiming termination violated Section 218(1)(b) which requires Tribunal's approval for removal. The NCLT had previously rejected the Section 218 application. The appellant repeatedly raised unconnected issues regarding applications CA-88/2023 and CA-34/2024 despite the Tribunal's observations on early disposal. The Court has the right to conduct proceedings orderly and resist attempts to repeatedly raise unconnected issues. The appellant conveniently omitted referring to the earlier NCLT order rejecting relief u/s 218. No grounds were made to interfere with the NCLT's impugned order. The appeal was dismissed.
The appellant sought interim relief for reappointment as Secretary u/s 218 of the Companies Act, 2013, claiming termination violated Section 218(1)(b) which requires Tribunal's approval for removal. The NCLT had previously rejected the Section 218 application. The appellant repeatedly raised unconnected issues regarding applications CA-88/2023 and CA-34/2024 despite the Tribunal's observations on early disposal. The Court has the right to conduct proceedings orderly and resist attempts to repeatedly raise unconnected issues. The appellant conveniently omitted referring to the earlier NCLT order rejecting relief u/s 218. No grounds were made to interfere with the NCLT's impugned order. The appeal was dismissed.
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