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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
NCLAT dismissed the appeal involving a dispute over director's emoluments. The Appellant, initially appointed as CFO and subsequently designated as Whole-Time Director, was terminated from employment. The Tribunal held that no separate remuneration was payable for the director role, as there was no board resolution approving additional compensation. The pre-existing contractual dispute was deemed non-maintainable under the Code, with all terminal benefits already paid. The Appellant failed to substantiate claims for continued emoluments after relinquishing the CFO position, resulting in the appeal's dismissal based on lack of documentary evidence and procedural requirements.
NCLAT dismissed the appeal involving a dispute over director's emoluments. The Appellant, initially appointed as CFO and subsequently designated as Whole-Time Director, was terminated from employment. The Tribunal held that no separate remuneration was payable for the director role, as there was no board resolution approving additional compensation. The pre-existing contractual dispute was deemed non-maintainable under the Code, with all terminal benefits already paid. The Appellant failed to substantiate claims for continued emoluments after relinquishing the CFO position, resulting in the appeal's dismissal based on lack of documentary evidence and procedural requirements.
Note: It is a system-generated summary and is for quick reference only.