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: (1) a mortgagee bank can exercise Sarfaesi Act powers for property sale despite a Tax Recovery Officer's attachment order, subject to subsequent legal determination of competing rights; (2) sub-registrar cannot refuse sale certificate registration merely due to attachment orders; (3) registration shall remain subject to existing attachment orders; (4) auction purchaser obtains rights equivalent to the bank's original rights, with potential competing claims to be adjudicated in separate proceedings. The bank must revalidate the sale certificate within 30 days, enabling registration. Petition partially allowed, with all future rights of parties preserved for separate legal resolution.
HC held that: (1) a mortgagee bank can exercise Sarfaesi Act powers for property sale despite a Tax Recovery Officer's attachment order, subject to subsequent legal determination of competing rights; (2) sub-registrar cannot refuse sale certificate registration merely due to attachment orders; (3) registration shall remain subject to existing attachment orders; (4) auction purchaser obtains rights equivalent to the bank's original rights, with potential competing claims to be adjudicated in separate proceedings. The bank must revalidate the sale certificate within 30 days, enabling registration. Petition partially allowed, with all future rights of parties preserved for separate legal resolution.
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