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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Section 59 of the Companies Act, 2013 was held to be confined to rectification of the register of members and not a vehicle to obtain a judicial direction for issuance of a valid share certificate. Since the claimant admittedly did not hold a validly executed share certificate and sought to cure defects by compelling issuance of a fresh certificate, the dispute involved seriously contested factual issues and scrutiny of evidence beyond the Tribunal's summary rectificatory jurisdiction, with Rule 70(5) being inapplicable in the absence of a valid certificate. The withdrawal from arbitral proceedings on the identical issue also weighed against maintainability under Section 59. The application was therefore not maintainable and the appeal was dismissed - NCLAT
Section 59 of the Companies Act, 2013 was held to be confined to rectification of the register of members and not a vehicle to obtain a judicial direction for issuance of a valid share certificate. Since the claimant admittedly did not hold a validly executed share certificate and sought to cure defects by compelling issuance of a fresh certificate, the dispute involved seriously contested factual issues and scrutiny of evidence beyond the Tribunal's summary rectificatory jurisdiction, with Rule 70(5) being inapplicable in the absence of a valid certificate. The withdrawal from arbitral proceedings on the identical issue also weighed against maintainability under Section 59. The application was therefore not maintainable and the appeal was dismissed - NCLAT
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