Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
The SC dismissed the appellant's company petition on grounds of maintainability and delay under Section 244(b) of the Companies Act, 2013. The court upheld the NCLAT's finding that the appellant's claim of continued membership was untenable and lacked credibility. The SC found no merit to disturb the impugned order of the NCLAT, affirming that the petition was not maintainable due to the appellant's inaction and delay. Consequently, the appeal was dismissed.
The SC dismissed the appellant's company petition on grounds of maintainability and delay under Section 244(b) of the Companies Act, 2013. The court upheld the NCLAT's finding that the appellant's claim of continued membership was untenable and lacked credibility. The SC found no merit to disturb the impugned order of the NCLAT, affirming that the petition was not maintainable due to the appellant's inaction and delay. Consequently, the appeal was dismissed.
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