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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Rectification of the register of members under s.59 of the Companies Act, 2013 was refused on the premise that disputed facts regarding an allegedly illegal share transfer were pending before a civil court and had to be adjudicated first. Applying s.430, which bars civil-court jurisdiction over matters the Tribunal is empowered to determine, it was held that the Tribunal retains rectificatory jurisdiction even where contested facts and disputed questions arise, and cannot defer decision awaiting a civil-court finding. The order declining rectification on lack of jurisdiction was set aside, and the matter was remanded for adjudication on merits by the Tribunal without awaiting any civil-court judgment. - NCLAT
Rectification of the register of members under s.59 of the Companies Act, 2013 was refused on the premise that disputed facts regarding an allegedly illegal share transfer were pending before a civil court and had to be adjudicated first. Applying s.430, which bars civil-court jurisdiction over matters the Tribunal is empowered to determine, it was held that the Tribunal retains rectificatory jurisdiction even where contested facts and disputed questions arise, and cannot defer decision awaiting a civil-court finding. The order declining rectification on lack of jurisdiction was set aside, and the matter was remanded for adjudication on merits by the Tribunal without awaiting any civil-court judgment. - NCLAT
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