Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
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NCLAT upheld NCLT's rejection of recall application, finding appellant lacks locus standi under Sections 241 and 242 of Companies Act. The tribunal determined that Section 44 of Evidence Act does not provide grounds for intervention by a non-party to original proceedings. The court emphasized that appellant, as spouse of original party, cannot challenge the order or cost imposition when the primary litigant's challenge was unsuccessful. The appeal was dismissed, confirming NCLT's original order and maintaining the procedural integrity of the legal process.
NCLAT upheld NCLT's rejection of recall application, finding appellant lacks locus standi under Sections 241 and 242 of Companies Act. The tribunal determined that Section 44 of Evidence Act does not provide grounds for intervention by a non-party to original proceedings. The court emphasized that appellant, as spouse of original party, cannot challenge the order or cost imposition when the primary litigant's challenge was unsuccessful. The appeal was dismissed, confirming NCLT's original order and maintaining the procedural integrity of the legal process.
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