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...
Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
SC upheld the auction's validity under SARFAESI Act, confirming GRT Hotels as the successful bidder. The court directed Edelweiss ARCL to facilitate peaceful possession transfer to GRT Hotels within one month and authorized Edelweiss to withdraw the deposited funds. While acknowledging Edelweiss's claim of a higher outstanding debt, the court focused on procedural compliance and accepted the highest available bid. The special leave petition was disposed of, with consequential directions for asset transfer and fund release, without delving into the detailed debt quantum.
SC upheld the auction's validity under SARFAESI Act, confirming GRT Hotels as the successful bidder. The court directed Edelweiss ARCL to facilitate peaceful possession transfer to GRT Hotels within one month and authorized Edelweiss to withdraw the deposited funds. While acknowledging Edelweiss's claim of a higher outstanding debt, the court focused on procedural compliance and accepted the highest available bid. The special leave petition was disposed of, with consequential directions for asset transfer and fund release, without delving into the detailed debt quantum.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
