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 SC held that Respondent No. 1, a society registered to promote welfare of NOIDA residents, had locus standi to file the writ petition challenging imposition of toll/user fees by NTBCL on DND Flyway. The delay was condoned as commuters trusted NOIDA to protect their interests initially. Judicial intervention was justified given the public interest involved. Selection of NTBCL without bidding violated Article 14. NOIDA lacked real choice in extending the concession period due to unreasonably escalated project cost calculated to make repayment impossible. NTBCL recovered project cost and profits through illegal toll/fees. No opinion on outdoor advertisement dues as it was outside the scope of appeal. The HC judgment restraining toll/fees was upheld.
The SC held that Respondent No. 1, a society registered to promote welfare of NOIDA residents, had locus standi to file the writ petition challenging imposition of toll/user fees by NTBCL on DND Flyway. The delay was condoned as commuters trusted NOIDA to protect their interests initially. Judicial intervention was justified given the public interest involved. Selection of NTBCL without bidding violated Article 14. NOIDA lacked real choice in extending the concession period due to unreasonably escalated project cost calculated to make repayment impossible. NTBCL recovered project cost and profits through illegal toll/fees. No opinion on outdoor advertisement dues as it was outside the scope of appeal. The HC judgment restraining toll/fees was upheld.
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