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 defendants contended that the suit, insofar as it invoked the right to be forgotten, was barred by limitation; the Court held that the plaint sought distinct reliefs for privacy, dignity and erasure of stigmatizing content apart from damages for defamation, and the suit was filed soon after the plaintiff's exoneration, hence it could not be rejected at the threshold under Article 75 of the Limitation Act, so the limitation objection failed. On the challenge to the interim injunction under Order XLIII Rule 1(r) CPC, the Court found the trial court's order narrowly tailored, not a blanket restraint on speech, and proportionately balancing Articles 19(1)(a) and 21 given irreversible reputational harm from perpetual online availability; the appeal was dismissed. - HC
The defendants contended that the suit, insofar as it invoked the right to be forgotten, was barred by limitation; the Court held that the plaint sought distinct reliefs for privacy, dignity and erasure of stigmatizing content apart from damages for defamation, and the suit was filed soon after the plaintiff's exoneration, hence it could not be rejected at the threshold under Article 75 of the Limitation Act, so the limitation objection failed. On the challenge to the interim injunction under Order XLIII Rule 1(r) CPC, the Court found the trial court's order narrowly tailored, not a blanket restraint on speech, and proportionately balancing Articles 19(1)(a) and 21 given irreversible reputational harm from perpetual online availability; the appeal was dismissed. - HC
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