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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Prima facie existence of an arbitration agreement in the amended partnership deed was found, and the court authorised appointment of the petitioner's nominee as arbitrator subject to the arbitrator's compliance with applicable independence and disclosure obligations. On impleadment, the court conducted only a prima facie inquiry and accepted pleaded allegations of commonality of subject matter and alter ego conduct by a non signatory, while leaving substantive questions of joinder, misjoinder and piercing the corporate veil to the arbitral tribunal under the kompetenz kompetenz principle; objections to joinder were retained for the tribunal to decide.
Prima facie existence of an arbitration agreement in the amended partnership deed was found, and the court authorised appointment of the petitioner's nominee as arbitrator subject to the arbitrator's compliance with applicable independence and disclosure obligations. On impleadment, the court conducted only a prima facie inquiry and accepted pleaded allegations of commonality of subject matter and alter ego conduct by a non signatory, while leaving substantive questions of joinder, misjoinder and piercing the corporate veil to the arbitral tribunal under the kompetenz kompetenz principle; objections to joinder were retained for the tribunal to decide.
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