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 dismissed the appeal, upholding the NCLT's discretionary waiver of eligibility criteria under Section 244(1)(b) of the Companies Act, 2013. The tribunal considered exceptional circumstances involving a sports-promoting Section 8 company, where four members filed a petition alleging oppression and mismanagement, supported by additional concerns from 90 members. The court found no prior adjudication of these allegations and recognized significant internal differences warranting judicial intervention. The waiver was granted based on public interest considerations and the potential merits of the underlying dispute, without prejudging the substantive claims of oppression and mismanagement.
NCLAT dismissed the appeal, upholding the NCLT's discretionary waiver of eligibility criteria under Section 244(1)(b) of the Companies Act, 2013. The tribunal considered exceptional circumstances involving a sports-promoting Section 8 company, where four members filed a petition alleging oppression and mismanagement, supported by additional concerns from 90 members. The court found no prior adjudication of these allegations and recognized significant internal differences warranting judicial intervention. The waiver was granted based on public interest considerations and the potential merits of the underlying dispute, without prejudging the substantive claims of oppression and mismanagement.
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