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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NCLAT addressed a procedural challenge in a Company Petition under Sections 241-242 of Companies Act, 2013, concerning amendment of pleadings. The Tribunal held that no party can unilaterally amend petition prayers without formal application and court's permission. Rule 155 of NCLT Rules, 2016 empowers amendment for determining real issues, but principles of natural justice must be followed. Statutory provisions mandate that pleadings are court records and cannot be modified without judicial leave. The court rejected the unauthorized amendment attempt, emphasizing procedural integrity and fairness. Consequently, the impugned order was set aside, with appeals allowed, reinforcing the requirement of formal procedural compliance in company law proceedings.
NCLAT addressed a procedural challenge in a Company Petition under Sections 241-242 of Companies Act, 2013, concerning amendment of pleadings. The Tribunal held that no party can unilaterally amend petition prayers without formal application and court's permission. Rule 155 of NCLT Rules, 2016 empowers amendment for determining real issues, but principles of natural justice must be followed. Statutory provisions mandate that pleadings are court records and cannot be modified without judicial leave. The court rejected the unauthorized amendment attempt, emphasizing procedural integrity and fairness. Consequently, the impugned order was set aside, with appeals allowed, reinforcing the requirement of formal procedural compliance in company law proceedings.
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