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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NCLAT held that the dismissal of the oppression and mismanagement petition filed by R/Petitioner against R1 Company and other respondents has attained finality, as no appeal or cross-appeal was filed by R/Petitioner against the order dated 28.11.2023 of the NCLT. Consequently, all substantive reliefs sought, including cancellation and transfer of shares, rectification of the members' register, declarations on directorship, return of documents, removal of a nominee director, and invalidation of board resolutions, stand rejected in toto. NCLAT clarified that any adverse or stray findings in the NCLT judgment, impugned by the Appellant/Respondent, are confined to that adjudication, merge with the dismissal of the company petition, and cannot be invoked in collateral proceedings, including contempt. The company appeal was accordingly closed.
NCLAT held that the dismissal of the oppression and mismanagement petition filed by R/Petitioner against R1 Company and other respondents has attained finality, as no appeal or cross-appeal was filed by R/Petitioner against the order dated 28.11.2023 of the NCLT. Consequently, all substantive reliefs sought, including cancellation and transfer of shares, rectification of the members' register, declarations on directorship, return of documents, removal of a nominee director, and invalidation of board resolutions, stand rejected in toto. NCLAT clarified that any adverse or stray findings in the NCLT judgment, impugned by the Appellant/Respondent, are confined to that adjudication, merge with the dismissal of the company petition, and cannot be invoked in collateral proceedings, including contempt. The company appeal was accordingly closed.
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