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 partially allowed the appeal against the cancellation of property sale through e-auction initiated by SEBI. While upholding the cancellation due to non-payment of balance consideration within the specified time, the HC set aside the automatic forfeiture of the entire Earnest Money Deposit (EMD). The court found that Rule 58 of the Second Schedule of Income Tax Act and Order XXI Rule 86 of CPC confer discretionary power on authorities regarding EMD forfeiture, requiring consideration of actual damages suffered. The HC directed SEBI to reconsider the extent of EMD forfeiture after providing the appellant an opportunity of hearing and to determine the appropriate forfeiture amount within 8 weeks.
The HC partially allowed the appeal against the cancellation of property sale through e-auction initiated by SEBI. While upholding the cancellation due to non-payment of balance consideration within the specified time, the HC set aside the automatic forfeiture of the entire Earnest Money Deposit (EMD). The court found that Rule 58 of the Second Schedule of Income Tax Act and Order XXI Rule 86 of CPC confer discretionary power on authorities regarding EMD forfeiture, requiring consideration of actual damages suffered. The HC directed SEBI to reconsider the extent of EMD forfeiture after providing the appellant an opportunity of hearing and to determine the appropriate forfeiture amount within 8 weeks.
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