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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The Central Government exercised powers under section 435 of the Companies Act, 2013, with concurrence of the Chief Justice of the Punjab and Haryana HC, to designate three Special Courts for expedited trial of corporate offences. The designated courts include CJM/ACJM courts in SAS Nagar (Punjab jurisdiction), Gurugram (Haryana jurisdiction), and Chandigarh (Union Territory jurisdiction). This notification establishes specialized judicial infrastructure under section 435(2)(b) to ensure speedy adjudication of Companies Act violations within these territorial jurisdictions. The designation aims to streamline corporate litigation and reduce case pendency through dedicated magistrate courts with specific corporate law expertise.
The Central Government exercised powers under section 435 of the Companies Act, 2013, with concurrence of the Chief Justice of the Punjab and Haryana HC, to designate three Special Courts for expedited trial of corporate offences. The designated courts include CJM/ACJM courts in SAS Nagar (Punjab jurisdiction), Gurugram (Haryana jurisdiction), and Chandigarh (Union Territory jurisdiction). This notification establishes specialized judicial infrastructure under section 435(2)(b) to ensure speedy adjudication of Companies Act violations within these territorial jurisdictions. The designation aims to streamline corporate litigation and reduce case pendency through dedicated magistrate courts with specific corporate law expertise.
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