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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In proceedings under ss. 241-242 of the Companies Act, 2013, the dominant issue was whether an interim stay order was vitiated for want of reasons. It was held that an interim order under Rules 11 and 32 of the NCLT Rules, 2016 is discretionary, requires only prima facie satisfaction, and is not a merits adjudication warranting elaborate reasoning; moreover, the order was passed after hearing and was not ex parte, and the cited sentencing jurisprudence was inapplicable. The appellant was relegated to seek relief by filing a stay-vacation application before the tribunal, and the appeals were dismissed for lack of merit. - NCLAT
In proceedings under ss. 241-242 of the Companies Act, 2013, the dominant issue was whether an interim stay order was vitiated for want of reasons. It was held that an interim order under Rules 11 and 32 of the NCLT Rules, 2016 is discretionary, requires only prima facie satisfaction, and is not a merits adjudication warranting elaborate reasoning; moreover, the order was passed after hearing and was not ex parte, and the cited sentencing jurisprudence was inapplicable. The appellant was relegated to seek relief by filing a stay-vacation application before the tribunal, and the appeals were dismissed for lack of merit. - NCLAT
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