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 HC quashed the Central Government's order directing SFIO to investigate the anonymized company and its subsidiaries, joint ventures and associates under section 212(1)(c) of the Companies Act, 2013, and set aside all consequential proceedings. The Court held the impugned order suffered from non-application of mind, contained apparent misstatements and lacked demonstrable circumstances necessary to form the statutory opinion; it also noted the Government's failure to undertake an inspection despite a prior inquiry under section 206(4)/(5). Given the absence of requisite material and failure to consider relevant circumstances, the petition was allowed and the order dated 05.09.2024 was quashed.
The HC quashed the Central Government's order directing SFIO to investigate the anonymized company and its subsidiaries, joint ventures and associates under section 212(1)(c) of the Companies Act, 2013, and set aside all consequential proceedings. The Court held the impugned order suffered from non-application of mind, contained apparent misstatements and lacked demonstrable circumstances necessary to form the statutory opinion; it also noted the Government's failure to undertake an inspection despite a prior inquiry under section 206(4)/(5). Given the absence of requisite material and failure to consider relevant circumstances, the petition was allowed and the order dated 05.09.2024 was quashed.
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