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 transferred pending winding-up petition to NCLT following respondent's explicit request. No substantive progress had occurred in seven years, with neither provisional nor official liquidator appointed. Court treated respondent's written submissions as transfer application, noting formal application unnecessary per Action Ispat precedent. Decision aligned with Supreme Court directive that pending winding-up proceedings not in advanced stages should transfer to NCLT. Matter scheduled for NCLT Delhi Bench hearing on 10.03.2025. Court emphasized transfer appropriate given absence of substantive liquidation proceedings and respondent's clear transfer intent.
HC transferred pending winding-up petition to NCLT following respondent's explicit request. No substantive progress had occurred in seven years, with neither provisional nor official liquidator appointed. Court treated respondent's written submissions as transfer application, noting formal application unnecessary per Action Ispat precedent. Decision aligned with Supreme Court directive that pending winding-up proceedings not in advanced stages should transfer to NCLT. Matter scheduled for NCLT Delhi Bench hearing on 10.03.2025. Court emphasized transfer appropriate given absence of substantive liquidation proceedings and respondent's clear transfer intent.
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