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 HC held that the appeal filed by appellant No.1 CRBCML, through appellant No.2 Mr. C.R. Bhansali, is not maintainable in law u/s 483 read with Sections 521 & 531-A of the Companies Act, 1956. The objections raised by them to the clarification applications preferred by the applicants/transferees in the winding-up petition cannot be entertained. Since the sale of shares took place prior to 09.04.1997, although the company remained its de jure owner, the de facto legal right or title passed on to the applicants in the ordinary course of business and was saved by Section 562(2) of the Act. The appeal is dismissed.
The HC held that the appeal filed by appellant No.1 CRBCML, through appellant No.2 Mr. C.R. Bhansali, is not maintainable in law u/s 483 read with Sections 521 & 531-A of the Companies Act, 1956. The objections raised by them to the clarification applications preferred by the applicants/transferees in the winding-up petition cannot be entertained. Since the sale of shares took place prior to 09.04.1997, although the company remained its de jure owner, the de facto legal right or title passed on to the applicants in the ordinary course of business and was saved by Section 562(2) of the Act. The appeal is dismissed.
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