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 challenging criminal proceedings under the NI Act while holding that non-impleadment of the firm was a curable defect and not a jurisdictional bar to prosecution. The court ruled that vicarious liability requires the company/firm to be arraigned as principal accused but permitted the complainant to apply to amend the complaint and memo of parties to implead necessary parties. The HC noted procedural delays in service and execution of process attributable to the complainant, directed equitable compensation to the accused for such delay, and stayed no further relief; the petition was dismissed.
The HC dismissed the petition challenging criminal proceedings under the NI Act while holding that non-impleadment of the firm was a curable defect and not a jurisdictional bar to prosecution. The court ruled that vicarious liability requires the company/firm to be arraigned as principal accused but permitted the complainant to apply to amend the complaint and memo of parties to implead necessary parties. The HC noted procedural delays in service and execution of process attributable to the complainant, directed equitable compensation to the accused for such delay, and stayed no further relief; the petition was dismissed.
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