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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SC dismissed SLP challenging rejection of Order VII Rule 11 CPC application. The court held that subsequent property purchasers cannot challenge plaint maintainability without direct knowledge of property's original ownership status. The court emphasized that benami transaction exceptions involve disputed factual questions inappropriate for plaint rejection at preliminary stage. Section 14 of Benami Act does not prohibit property suits, and parties retain right to contest substantive issues on merits. No prejudice or miscarriage of justice was established, rendering special leave petitions non-maintainable.
SC dismissed SLP challenging rejection of Order VII Rule 11 CPC application. The court held that subsequent property purchasers cannot challenge plaint maintainability without direct knowledge of property's original ownership status. The court emphasized that benami transaction exceptions involve disputed factual questions inappropriate for plaint rejection at preliminary stage. Section 14 of Benami Act does not prohibit property suits, and parties retain right to contest substantive issues on merits. No prejudice or miscarriage of justice was established, rendering special leave petitions non-maintainable.
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