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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HC dismissed both revisions and upheld the trial court's rejection of the defendant's Order VII Rule 11 C.P.C. challenge. The plaint alleges the land was acquired at public auction in the joint names of the Plaintiff and Defendant No.1, with the Plaintiff alone paying the entire consideration and Defendant No.1 lacking means to purchase. On a prima facie appraisal mandated for an Order VII Rule 11 application, those allegations do not establish that the suit is barred by Sections 3 and 4 of the Prohibition of Benami Property Transactions Act, 1988. The HC therefore found no error in permitting the suit to proceed to trial despite the subsequent dissolution of the marriage.
HC dismissed both revisions and upheld the trial court's rejection of the defendant's Order VII Rule 11 C.P.C. challenge. The plaint alleges the land was acquired at public auction in the joint names of the Plaintiff and Defendant No.1, with the Plaintiff alone paying the entire consideration and Defendant No.1 lacking means to purchase. On a prima facie appraisal mandated for an Order VII Rule 11 application, those allegations do not establish that the suit is barred by Sections 3 and 4 of the Prohibition of Benami Property Transactions Act, 1988. The HC therefore found no error in permitting the suit to proceed to trial despite the subsequent dissolution of the marriage.
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