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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC upheld the interim injunction restraining the defendants from representing themselves as shareholders, directors, or agents of the plaintiff company and from dealing with its assets. The court found prima facie evidence of collusion to undervalue and sell company properties, causing potential irreparable harm to the plaintiffs. It emphasized that interlocutory relief aims to preserve the status quo until final adjudication, requiring judicial discretion based on comparative inconvenience. The court rejected the defendants' claim of improved rights or new evidence of forgery, affirming the plaintiffs as de facto directors managing the company. Consequently, any sale of the company's landed assets must be conducted at prevailing market rates, with full disclosure of sale details to the court. The application for modification was disposed of accordingly.
The HC upheld the interim injunction restraining the defendants from representing themselves as shareholders, directors, or agents of the plaintiff company and from dealing with its assets. The court found prima facie evidence of collusion to undervalue and sell company properties, causing potential irreparable harm to the plaintiffs. It emphasized that interlocutory relief aims to preserve the status quo until final adjudication, requiring judicial discretion based on comparative inconvenience. The court rejected the defendants' claim of improved rights or new evidence of forgery, affirming the plaintiffs as de facto directors managing the company. Consequently, any sale of the company's landed assets must be conducted at prevailing market rates, with full disclosure of sale details to the court. The application for modification was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
