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 dismissed the petition challenging proceedings under SARFAESI Act, upholding the principle that writ jurisdiction should not be invoked when statutory remedies remain available. The Court determined that despite the requirement to deposit funds to file an appeal under Section 18 of SARFAESI Act, this condition alone does not justify bypassing the statutory framework. Following PHR Invent Educational Society v. UCO Bank (2024), the HC affirmed that the SARFAESI Act constitutes a complete code with comprehensive remedies at various stages of proceedings. The Court concluded that Article 226 jurisdiction should be exercised sparingly when efficacious alternative remedies exist within the statutory scheme.
The HC dismissed the petition challenging proceedings under SARFAESI Act, upholding the principle that writ jurisdiction should not be invoked when statutory remedies remain available. The Court determined that despite the requirement to deposit funds to file an appeal under Section 18 of SARFAESI Act, this condition alone does not justify bypassing the statutory framework. Following PHR Invent Educational Society v. UCO Bank (2024), the HC affirmed that the SARFAESI Act constitutes a complete code with comprehensive remedies at various stages of proceedings. The Court concluded that Article 226 jurisdiction should be exercised sparingly when efficacious alternative remedies exist within the statutory scheme.
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