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 dismissed the petition and upheld the first respondent's withdrawal of the certificate dated 24.1.2025, finding no prima facie illegality or procedural infirmity in the impugned order of 22.5.2025. The court held that the petitioner had not disclosed material facts when requesting the certificate and that its subsequent use for a different purpose justified revocation, particularly given impending proceedings before the NCLT, Chennai. The HC declined to interfere and directed that the petitioner's entitlement to Section 8 status be independently established and adjudicated before the NCLT, Chennai; the impugned certificate is deemed immaterial to those proceedings. Petition disposed.
The HC dismissed the petition and upheld the first respondent's withdrawal of the certificate dated 24.1.2025, finding no prima facie illegality or procedural infirmity in the impugned order of 22.5.2025. The court held that the petitioner had not disclosed material facts when requesting the certificate and that its subsequent use for a different purpose justified revocation, particularly given impending proceedings before the NCLT, Chennai. The HC declined to interfere and directed that the petitioner's entitlement to Section 8 status be independently established and adjudicated before the NCLT, Chennai; the impugned certificate is deemed immaterial to those proceedings. Petition disposed.
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