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 Supreme Court held that the National Company Law Tribunal (NCLT) and National Company Law Appellate Tribunal (NCLAT) failed to properly examine the material, evidence, and facts to determine if there was a valid transfer of shares or fraud committed u/ss 447 and 448 of the Companies Act, 2013. The exercise of power u/s 59 for rectification of the Register of Members requires thorough verification of assertions, evidence, and underlying facts, which was not done. The courts glossed over or ignored crucial documentary evidence and failed to conduct a detailed inquiry as mandated by law. The judgments of NCLT and NCLAT were set aside, and the appeal was allowed for a fresh examination of the matter.
The Supreme Court held that the National Company Law Tribunal (NCLT) and National Company Law Appellate Tribunal (NCLAT) failed to properly examine the material, evidence, and facts to determine if there was a valid transfer of shares or fraud committed u/ss 447 and 448 of the Companies Act, 2013. The exercise of power u/s 59 for rectification of the Register of Members requires thorough verification of assertions, evidence, and underlying facts, which was not done. The courts glossed over or ignored crucial documentary evidence and failed to conduct a detailed inquiry as mandated by law. The judgments of NCLT and NCLAT were set aside, and the appeal was allowed for a fresh examination of the matter.
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