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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NCLAT determined SFIO investigation reports are admissible as evidence in proceedings under Section 212(14A) of Companies Act, 2013, despite being deemed equivalent to police reports under Section 173 CrPC. The Tribunal clarified that Section 212(15)'s legal fiction is limited to treating SFIO reports as police reports solely for charge framing purposes, not to make them inadmissible as evidence. Section 223(5) does not affect SFIO report admissibility in Section 212(14A) proceedings. The deeming provision's scope is restricted to its specific context and cannot be extended beyond statutory language. The compilation of documents and SFIO reports submitted remain admissible, with their evidentiary value to be determined during merit-based proceedings.
NCLAT determined SFIO investigation reports are admissible as evidence in proceedings under Section 212(14A) of Companies Act, 2013, despite being deemed equivalent to police reports under Section 173 CrPC. The Tribunal clarified that Section 212(15)'s legal fiction is limited to treating SFIO reports as police reports solely for charge framing purposes, not to make them inadmissible as evidence. Section 223(5) does not affect SFIO report admissibility in Section 212(14A) proceedings. The deeming provision's scope is restricted to its specific context and cannot be extended beyond statutory language. The compilation of documents and SFIO reports submitted remain admissible, with their evidentiary value to be determined during merit-based proceedings.
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