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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The doctrine of res judicata prevents parties from relitigating issues already conclusively determined by a court. However, in cases involving larger public interest, a flexible approach should be adopted. Suppression of material facts by appellants that could influence the merits of the case warrants dismissal. The doctrine of merger should not be applied mechanically in cases involving public infrastructure projects, as it may lead to irreversible consequences. The court invoked its extraordinary power under Article 142 to ensure complete justice between landowners, the state, and the public's vested interest in infrastructure projects. Subsequent purchasers lack locus standi to contest acquisitions or claim lapse of proceedings u/s 24(2) of the 2013 Act, overruling a previous decision. The petition was disposed of accordingly.
The doctrine of res judicata prevents parties from relitigating issues already conclusively determined by a court. However, in cases involving larger public interest, a flexible approach should be adopted. Suppression of material facts by appellants that could influence the merits of the case warrants dismissal. The doctrine of merger should not be applied mechanically in cases involving public infrastructure projects, as it may lead to irreversible consequences. The court invoked its extraordinary power under Article 142 to ensure complete justice between landowners, the state, and the public's vested interest in infrastructure projects. Subsequent purchasers lack locus standi to contest acquisitions or claim lapse of proceedings u/s 24(2) of the 2013 Act, overruling a previous decision. The petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.