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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HC held that the civil suit concerning oppression and mismanagement is not maintainable. Section 430 of the Companies Act, 2013 explicitly bars civil court's jurisdiction in matters falling within NCLT's domain. The plaint is liable to be rejected under Order VII Rule 11(d) CPC as the suit is barred by law. The Court determined that plaintiffs must pursue their remedy before the specialized tribunal (NCLT), which possesses broader adjudicatory powers for expeditious resolution of corporate disputes. The suit stands rejected, with plaintiffs directed to seek appropriate relief through the designated corporate tribunal, without any observations on the substantive merits of the case.
HC held that the civil suit concerning oppression and mismanagement is not maintainable. Section 430 of the Companies Act, 2013 explicitly bars civil court's jurisdiction in matters falling within NCLT's domain. The plaint is liable to be rejected under Order VII Rule 11(d) CPC as the suit is barred by law. The Court determined that plaintiffs must pursue their remedy before the specialized tribunal (NCLT), which possesses broader adjudicatory powers for expeditious resolution of corporate disputes. The suit stands rejected, with plaintiffs directed to seek appropriate relief through the designated corporate tribunal, without any observations on the substantive merits of the case.
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