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 held that the Deputy Secretary's letter dated 25 September 2019 did not constitute a valid order under the Industrial Disputes Act, 1947. The communication failed to meet statutory requirements for closure application processing. Since the appropriate Government did not communicate an order within 60 days of the application, Section 25-O(3) triggered a deemed closure. The court found the administrative action procedurally defective, as the competent authority did not apply proper mind to the closure request. Consequently, the appeal was allowed, establishing the employer's entitlement to closure as of 27 October 2019.
SC held that the Deputy Secretary's letter dated 25 September 2019 did not constitute a valid order under the Industrial Disputes Act, 1947. The communication failed to meet statutory requirements for closure application processing. Since the appropriate Government did not communicate an order within 60 days of the application, Section 25-O(3) triggered a deemed closure. The court found the administrative action procedurally defective, as the competent authority did not apply proper mind to the closure request. Consequently, the appeal was allowed, establishing the employer's entitlement to closure as of 27 October 2019.
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