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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Where the Companies Act provides a specific appellate forum against NCLT orders, writ proceedings cannot ordinarily be used to bypass that remedy, and High Court directions on delay do not bind the Appellate Tribunal on maintainability. Section 14 of the Limitation Act applies only on proof of bona fide prosecution with due diligence and good faith; repeated pursuit of writ, appeal and review proceedings after being told the proper remedy was an NCLAT appeal defeated that requirement. Limitation had to be tested under the special statutory scheme, and time spent in review before the High Court could not extend it. The delay application was rejected and the company appeal was dismissed as time-barred.
Where the Companies Act provides a specific appellate forum against NCLT orders, writ proceedings cannot ordinarily be used to bypass that remedy, and High Court directions on delay do not bind the Appellate Tribunal on maintainability. Section 14 of the Limitation Act applies only on proof of bona fide prosecution with due diligence and good faith; repeated pursuit of writ, appeal and review proceedings after being told the proper remedy was an NCLAT appeal defeated that requirement. Limitation had to be tested under the special statutory scheme, and time spent in review before the High Court could not extend it. The delay application was rejected and the company appeal was dismissed as time-barred.
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