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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Writ jurisdiction and maintainability: the court held stock-exchange regulatory infractions affecting business rights are examinable under Article 226 and the writ petition is maintainable; absence of an application under s.8 does not bar the writ court-outcome: petition proceeded. Arbitration/arbitrator eligibility: executive director of the exchange is ineligible under s.12 and schedule disqualifications, so arbitration clause did not oust writ jurisdiction-outcome: arbitration objection rejected. Merits: no separate SCN requirement and adequate opportunity was afforded, and alleged natural-justice breach failed the prejudice test-outcome: substantive findings upheld. Board composition: the March 15, 2022 decision was taken by an unlawfully constituted Board lacking shareholder directors and is set aside. - HC
Writ jurisdiction and maintainability: the court held stock-exchange regulatory infractions affecting business rights are examinable under Article 226 and the writ petition is maintainable; absence of an application under s.8 does not bar the writ court-outcome: petition proceeded. Arbitration/arbitrator eligibility: executive director of the exchange is ineligible under s.12 and schedule disqualifications, so arbitration clause did not oust writ jurisdiction-outcome: arbitration objection rejected. Merits: no separate SCN requirement and adequate opportunity was afforded, and alleged natural-justice breach failed the prejudice test-outcome: substantive findings upheld. Board composition: the March 15, 2022 decision was taken by an unlawfully constituted Board lacking shareholder directors and is set aside. - HC
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