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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Appellate Tribunal held that a later company petition could not be used to reopen reliefs already refused or deemed refused in an earlier final order. The liberty reserved in the prior judgment was confined to grievances arising from actions taken pursuant to the EGM directed thereunder, and did not authorise re-agitation of the entire controversy. As the later petition was substantially based on alleged non-compliance with the earlier order, the proper course was execution of that order, not a fresh petition. The Tribunal also applied res judicata and the principle underlying Order II Rule 2, finding substantial overlap with earlier claims and matters that could have been raised before. The appeal was dismissed.
The Appellate Tribunal held that a later company petition could not be used to reopen reliefs already refused or deemed refused in an earlier final order. The liberty reserved in the prior judgment was confined to grievances arising from actions taken pursuant to the EGM directed thereunder, and did not authorise re-agitation of the entire controversy. As the later petition was substantially based on alleged non-compliance with the earlier order, the proper course was execution of that order, not a fresh petition. The Tribunal also applied res judicata and the principle underlying Order II Rule 2, finding substantial overlap with earlier claims and matters that could have been raised before. The appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.