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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HC upheld SFIO investigation report into corporate misconduct, rejecting petitioners' challenge to quash findings. Court determined company affairs were conducted prejudicially to public interest, warranting prosecution under Companies Act and IPC. Petitioners' claims of arbitrary process and natural justice violations were dismissed as premature. Report's validity previously confirmed through judicial scrutiny, making current petition an abuse of process. Court noted petitioners retain right to contest findings during trial proceedings, but writ jurisdiction inappropriate for pre-emptive challenge. SFIO recommendations for prosecution maintained based on substantial evidence of financial irregularities. Petition dismissed with all grounds rejected.
HC upheld SFIO investigation report into corporate misconduct, rejecting petitioners' challenge to quash findings. Court determined company affairs were conducted prejudicially to public interest, warranting prosecution under Companies Act and IPC. Petitioners' claims of arbitrary process and natural justice violations were dismissed as premature. Report's validity previously confirmed through judicial scrutiny, making current petition an abuse of process. Court noted petitioners retain right to contest findings during trial proceedings, but writ jurisdiction inappropriate for pre-emptive challenge. SFIO recommendations for prosecution maintained based on substantial evidence of financial irregularities. Petition dismissed with all grounds rejected.
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