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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Non-compliance with accounting standards, non-cooperation by Auditor. Appellant did not respond to NFRA's letters and show cause notice, violating principles of natural justice. Appellant's defense of relocation to Nepal and inaccessibility of email/phone unconvincing in modern communication era. Contradictory claims regarding replying to SEBI but not NFRA. Delayed appeal filing after penalty order raises doubts. NFRA followed due process, established professional misconduct charges. Maximum penalty of Rs. 20 lakhs and 10-year audit debarment justified due to non-cooperation, lack of defense records. Proportionality principle allows relief if diligence proven to NFRA. No illegality in order, appeal dismissed by NCLAT.
Non-compliance with accounting standards, non-cooperation by Auditor. Appellant did not respond to NFRA's letters and show cause notice, violating principles of natural justice. Appellant's defense of relocation to Nepal and inaccessibility of email/phone unconvincing in modern communication era. Contradictory claims regarding replying to SEBI but not NFRA. Delayed appeal filing after penalty order raises doubts. NFRA followed due process, established professional misconduct charges. Maximum penalty of Rs. 20 lakhs and 10-year audit debarment justified due to non-cooperation, lack of defense records. Proportionality principle allows relief if diligence proven to NFRA. No illegality in order, appeal dismissed by NCLAT.
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