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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SC held that the appellant's offer to deposit the amount claimed in the winding-up proceedings did not constitute an unconditional admission of liability but was made to demonstrate bona fides and secure a hearing on merits. The HC erred in disposing of the statutory appeal solely on the basis of this deposit order without adjudicating the dispute substantively. SC modified the HC order dated 06.11.2017, treating it as an interim order permitting deposit, deleted the direction that the appeal stood disposed of, and restored the company appeal to the HC file for decision under Section 483 of the Companies Act, 1956. The deposited amount will abide the final outcome.
SC held that the appellant's offer to deposit the amount claimed in the winding-up proceedings did not constitute an unconditional admission of liability but was made to demonstrate bona fides and secure a hearing on merits. The HC erred in disposing of the statutory appeal solely on the basis of this deposit order without adjudicating the dispute substantively. SC modified the HC order dated 06.11.2017, treating it as an interim order permitting deposit, deleted the direction that the appeal stood disposed of, and restored the company appeal to the HC file for decision under Section 483 of the Companies Act, 1956. The deposited amount will abide the final outcome.
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