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 dismissed the appeal concerning share division and oppression allegations. The partnership firm was deemed not a recognized member under Companies Act, 2013. After multiple hearing dates and mediation attempts, the tribunal found no substantive evidence supporting mismanagement claims. The parties mutually agreed to share mediation costs equally. The court rejected the petition for share division, determining the claims were unsubstantiated. The appeal was consequently closed without further proceedings, effectively maintaining the existing shareholding structure and rejecting the appellant's contentions regarding corporate oppression.
NCLAT dismissed the appeal concerning share division and oppression allegations. The partnership firm was deemed not a recognized member under Companies Act, 2013. After multiple hearing dates and mediation attempts, the tribunal found no substantive evidence supporting mismanagement claims. The parties mutually agreed to share mediation costs equally. The court rejected the petition for share division, determining the claims were unsubstantiated. The appeal was consequently closed without further proceedings, effectively maintaining the existing shareholding structure and rejecting the appellant's contentions regarding corporate oppression.
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