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...
Page of 4827
Press 'Enter' after typing page number.
141 to 160 of 96536 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC upheld the Tribunal's award of delayed interest under Section 18(1)(a) of the RERA Act, finding no dispute as to the contractual completion date and the admitted offer of possession, rendering the interest calculation a mechanical entitlement not requiring adjudication. The HC confirmed the Tribunal's concurrent exercise of appellate and revisional powers under Section 44(6) and validated appropriation of deposits made under Section 43(5) toward adjudicated dues, permitting refund only to the extent amounts exceed interest payable upon appropriate application. All appeals by the Promoter were dismissed; the Allottee's appeal was also dismissed for failure to raise compensatory claims before the Tribunal.
The HC upheld the Tribunal's award of delayed interest under Section 18(1)(a) of the RERA Act, finding no dispute as to the contractual completion date and the admitted offer of possession, rendering the interest calculation a mechanical entitlement not requiring adjudication. The HC confirmed the Tribunal's concurrent exercise of appellate and revisional powers under Section 44(6) and validated appropriation of deposits made under Section 43(5) toward adjudicated dues, permitting refund only to the extent amounts exceed interest payable upon appropriate application. All appeals by the Promoter were dismissed; the Allottee's appeal was also dismissed for failure to raise compensatory claims before the Tribunal.
Note: It is a system-generated summary and is for quick reference only.