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...
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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 HC dismissed the appeal filed by members of the NCLT Advocates Bar Association challenging the denial of basic facilities at the NCLT Kolkata Bench and its relocation. The Court held that matters concerning infrastructure allocation and the location of judicial forums fall within the exclusive administrative discretion of the executive, specifically the Ministry of Corporate Affairs, and are not subject to judicial interference absent demonstrable illegality, arbitrariness, or constitutional violation. Upholding the doctrine of separation of powers, the HC emphasized judicial restraint, recognizing that courts must not encroach upon executive functions. The Court found no grounds to override the executive's decision regarding the relocation and improved facilities, thus declining to issue any directive. Consequently, the appeal was dismissed, affirming the administrative authority's prerogative in managing tribunal infrastructure and location.
The HC dismissed the appeal filed by members of the NCLT Advocates Bar Association challenging the denial of basic facilities at the NCLT Kolkata Bench and its relocation. The Court held that matters concerning infrastructure allocation and the location of judicial forums fall within the exclusive administrative discretion of the executive, specifically the Ministry of Corporate Affairs, and are not subject to judicial interference absent demonstrable illegality, arbitrariness, or constitutional violation. Upholding the doctrine of separation of powers, the HC emphasized judicial restraint, recognizing that courts must not encroach upon executive functions. The Court found no grounds to override the executive's decision regarding the relocation and improved facilities, thus declining to issue any directive. Consequently, the appeal was dismissed, affirming the administrative authority's prerogative in managing tribunal infrastructure and location.
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