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 dominant issue was whether a civil suit challenging an allegedly oppressive EOGM and consequential corporate actions was maintainable in view of the Companies Act, 2013. Since Section 242 vests the NCLT with power to grant appropriate reliefs to end oppression/mismanagement, and Section 430 bars civil court jurisdiction over matters the NCLT is empowered to determine, the court held that the plaint's real cause of action and reliefs fell within the NCLT's domain; consequently, the civil suit was not maintainable and the appeal was disposed of by affirming the dismissal for want of civil court jurisdiction - HC
The dominant issue was whether a civil suit challenging an allegedly oppressive EOGM and consequential corporate actions was maintainable in view of the Companies Act, 2013. Since Section 242 vests the NCLT with power to grant appropriate reliefs to end oppression/mismanagement, and Section 430 bars civil court jurisdiction over matters the NCLT is empowered to determine, the court held that the plaint's real cause of action and reliefs fell within the NCLT's domain; consequently, the civil suit was not maintainable and the appeal was disposed of by affirming the dismissal for want of civil court jurisdiction - HC
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