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 NCLAT dismissed the contempt application filed for alleged disobedience of its order dated 21.10.2024, noting that an appeal against the said order was pending before the Supreme Court. The Tribunal observed that the contempt proceeding was not adjourned pending the Supreme Court's decision and that an extension of time had been granted by the impugned order. Given these circumstances, the contempt application was dismissed without prejudice to the parties' rights to raise their contentions regarding the alleged non-compliance. The dismissal does not preclude the parties from pursuing their claims of disobedience in appropriate proceedings, and the Tribunal clarified that this decision does not affect the ongoing appeal before the Supreme Court.
The NCLAT dismissed the contempt application filed for alleged disobedience of its order dated 21.10.2024, noting that an appeal against the said order was pending before the Supreme Court. The Tribunal observed that the contempt proceeding was not adjourned pending the Supreme Court's decision and that an extension of time had been granted by the impugned order. Given these circumstances, the contempt application was dismissed without prejudice to the parties' rights to raise their contentions regarding the alleged non-compliance. The dismissal does not preclude the parties from pursuing their claims of disobedience in appropriate proceedings, and the Tribunal clarified that this decision does not affect the ongoing appeal before the Supreme Court.
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