Court : Delhi
..... the erstwhile section 92 sought to determine the amount of profits which may reasonably be deemed to have been derived from a business carried on between a resident and a non-resident which, owing to the close connection between them is so arranged that it produced, to the resident, either no profits or less than the ordinary profits which might be expected to arise in that business. ..... to time a marketing plan in respect of potential clients, with likely revenue for c&w india (c) to identify potential opportunities to provide additional services to existing clients and obtain instructions thereof; and (d) to assist c&w india in setting out business brochures, financial planning and strategy in respect of corporate services generally for the india region.3. ..... we have further noticed that the transfer pricing officer has made several observations to the effect that, as evident from the analysis of financial performance, the assessee did not benefit, in ita4752012 page 26 terms of financial results, from these services. ..... importantly, in reaching this conclusion, neither the revenue, nor this court, must question the commercial wisdom of the assessee, or replace its own assessment of the commercial viability of the transaction. ..... the ao can and indeed should conduct that exercise, lest correctly priced deductions based on non-existent paper transactions funnel through section 37.43. .....
Tag this Judgment!Court : Supreme Court of India
..... . on 09.08.2005, a notice/circular was issued by ugc to the following effect: university grants commission bahadur shah zafar marg new delhi 110 002 9th august, 2005 f-6-9/2004(cpp-i) subject: non-recognition of study centres of deemed universities-(i) jrn rajasthan vidyapeeth, udaipur (ii) allahabad agricultural institute (aai), allahabad & (iii) iase gandhi vidya mandir (deemed university), sardarshahr, rajasthan (iase) the university grants commission ..... ugc shall cause spot visit/ verification of the proposed new departments, new off-campus center/institutions to verify its infrastructure facilities, programmes, faculty, 29 financial viability, etc ..... . a show-cause notice dated 27.10.2005 was thereafter issued by ugc to jrn for non-adherence to ugc norms regarding study centres and an explanation was sought within 15 days failing which appropriate action could be taken by ugc. ..... a result, many students who had obtained their qualifications through distance mode started facing problems because of non-recognition of their qualifications, including many who were in employment for years ..... his note the learned amicus curiae submitted:- the further issue that arises is as to whether in technical education and other specialized fields, the non-involvement of technical / specialized body is permissible or advisable ..... . appropriate formal and non-formal programmes of technical education will be devised for the benefit of women, the economically and socially weaker sections, and the physically .....
Tag this Judgment!Court : Delhi
..... the court confirmed that costs have to be borne by the intermediaries provided that such imputation participates to the material and financial contribution to be made by the intermediaries whose services are used by a third party to infringe ip rights in order to remedy this infringement, and respects a fair balance between the copyright protection and the freedom of enterprise of the ..... wherein it held that only in the instance where the blocking measure would compromise the viability of the business model of intermediaries, that the cost of such measure would be borne by the ..... enforcement and website blocking is on sites that facilitate large-scale copyright infringement such as those that have many full-length movies, tv shows, and songs so even if the ip address used by a piracy site hosts non-infringing pages or files, the legitimate content that is blocked is small, and not reason enough to avoid shutting down the website. ..... . if an intermediary is tasked with the responsibility of identifying infringing content from non-infringing one, it could have a chilling effect on free speech; an unspecified or incomplete list may do that in order to avoid contempt action, an intermediary would remove all such content, which even remotely resembles that of the cs ..... is because many countries that are home to digital piracy sites have governments that will not or cannot shut them down, whether because there are weak or non-existent intellectual property protections or for geopolitical reasons .....
Tag this Judgment!Court : Delhi
..... the court confirmed that costs have to be borne by the intermediaries provided that such imputation participates to the material and financial contribution to be made by the intermediaries whose services are used by a third party to infringe ip rights in order to remedy this infringement, and respects a fair balance between the copyright protection and the freedom of enterprise of the ..... wherein it held that only in the instance where the blocking measure would compromise the viability of the business model of intermediaries, that the cost of such measure would be borne by the ..... enforcement and website blocking is on sites that facilitate large-scale copyright infringement such as those that have many full-length movies, tv shows, and songs so even if the ip address used by a piracy site hosts non-infringing pages or files, the legitimate content that is blocked is small, and not reason enough to avoid shutting down the website. ..... . if an intermediary is tasked with the responsibility of identifying infringing content from non-infringing one, it could have a chilling effect on free speech; an unspecified or incomplete list may do that in order to avoid contempt action, an intermediary would remove all such content, which even remotely resembles that of the cs ..... is because many countries that are home to digital piracy sites have governments that will not or cannot shut them down, whether because there are weak or non-existent intellectual property protections or for geopolitical reasons .....
Tag this Judgment!Court : Delhi
..... the court confirmed that costs have to be borne by the intermediaries provided that such imputation participates to the material and financial contribution to be made by the intermediaries whose services are used by a third party to infringe ip rights in order to remedy this infringement, and respects a fair balance between the copyright protection and the freedom of enterprise of the ..... wherein it held that only in the instance where the blocking measure would compromise the viability of the business model of intermediaries, that the cost of such measure would be borne by the ..... enforcement and website blocking is on sites that facilitate large-scale copyright infringement such as those that have many full-length movies, tv shows, and songs so even if the ip address used by a piracy site hosts non-infringing pages or files, the legitimate content that is blocked is small, and not reason enough to avoid shutting down the website. ..... . if an intermediary is tasked with the responsibility of identifying infringing content from non-infringing one, it could have a chilling effect on free speech; an unspecified or incomplete list may do that in order to avoid contempt action, an intermediary would remove all such content, which even remotely resembles that of the cs ..... is because many countries that are home to digital piracy sites have governments that will not or cannot shut them down, whether because there are weak or non-existent intellectual property protections or for geopolitical reasons .....
Tag this Judgment!Court : Delhi
..... the court confirmed that costs have to be borne by the intermediaries provided that such imputation participates to the material and financial contribution to be made by the intermediaries whose services are used by a third party to infringe ip rights in order to remedy this infringement, and respects a fair balance between the copyright protection and the freedom of enterprise of the ..... wherein it held that only in the instance where the blocking measure would compromise the viability of the business model of intermediaries, that the cost of such measure would be borne by the ..... enforcement and website blocking is on sites that facilitate large-scale copyright infringement such as those that have many full-length movies, tv shows, and songs so even if the ip address used by a piracy site hosts non-infringing pages or files, the legitimate content that is blocked is small, and not reason enough to avoid shutting down the website. ..... . if an intermediary is tasked with the responsibility of identifying infringing content from non-infringing one, it could have a chilling effect on free speech; an unspecified or incomplete list may do that in order to avoid contempt action, an intermediary would remove all such content, which even remotely resembles that of the cs ..... is because many countries that are home to digital piracy sites have governments that will not or cannot shut them down, whether because there are weak or non-existent intellectual property protections or for geopolitical reasons .....
Tag this Judgment!Court : Delhi
..... value by stating that under section 68 (2)(c) of the companies act, 2013, a company can buy-back 25% of the company s full paid up equity share capital and free reserves and as per the last unaudited stand alone financial statements for the year ending march, 2019, the aggregate paid up share capital and free reserves of the company amounted to `97,87,99,681/- and 25% of the amount would be `24.46 crores and with each share valued at `11,229 ..... the valuation report in spite of observing that the respondent no.2 holds investments in certain operating companies as well as certain non- operating companies besides holding investments in mutual funds, quoted shares, corporate deposits, has failed to demonstrate the fair value of the shares of the respondent no.2. ..... abhinav vasisht, learned senior counsel appearing for the petitioners that the impugned sebi clarification is non-est in law for the following reasons: (i) under the said exit circulars, all the public shareholders were required to be given a complete exit and not a partial exit. ..... as per the last unaudited standalone financial statements for the year march 2019, the aggregate paid up share capital and free reserves of the company amounted to `97,87,99,681 (` 97.87 crores). w.p. ..... in fact, the viability of buy-back needs to be decided through the special resolution, passed at the general meeting of the company through the postal ballot, wherein it is clearly mentioned that a shareholder can vote for or against the resolution. .....
Tag this Judgment!Court : Supreme Court of India
..... mop, vide notification dated 09.11.2021, put in public domain the policy directive 87 on automatic pass through of the fuel and power procurement cost in tariff for ensuring the viability of the power recognizing that in order to ensure that the power sector does not face any constraints in maintaining assured power supply to meet the demand, all the stakeholders ..... the standing committee of parliament in its report (dated 07.03.2018) on energy titled stressed/ non-performing assets in electricity sector has recognized the financial stress faced by generating companies on account of delay in recovery of change in law compensations and has recommended thus: the committee, therefore, recommend that appropriate steps should be taken to ..... account of pendency of litigation, which in some of the cases in this batch 93 has been more than 5 years, non-payment of dues would entail paying of heavy carrying cost to the generators by the discoms, which, in turn, will ..... insofar as gcv is concerned, the cea has opined that the margin of 85-100 kcal/kg for a non-pit head station may be considered as a loss of gcv measured at wagon top till the point of ..... compensation is to be granted from 1st april 2013 (start of financial year) or 31st july 2013 (date of ncdp2013?. 4 ..... he submitted that on account of non-payment of the dues of the generating companies by discoms, the generating companies are required to borrow the funds at the market rate and as such, applying the restitutionary principle, it is .....
Tag this Judgment!Court : Karnataka
..... 2017 industry 18 brass copper and aluminum 06.12.2017 utensils manufacturing industry 19 spinning mills 06.12.2017 20 rubber, products (including foam 06.12.2017 and coir rubberized products) industry 21 plantation labour: cinchona 06.12.2017 rubber tea or coffee plantations (non-staff) 22 shops and commercial 06.12.2017 establishments 23 wood work including plywood 06.12.2017 industry 24 engineering industry 06.12.2017 25 pulp papers, paper, card board, 06.12.2017 straw board including news print 26 objections pertaining to ..... such an exorbitant increase would not only adversely affect the economic viability of the industry but also would even lead to closure of some of the industries as unviable ..... submitted that the court will have to see the economic and financial impact of its decision while deciding the cases relating to industries. ..... breweries ltd kasaba hobli nelamangala taluk bangalore 562 123 by its chief financial officer manish saroj junjunwala ... ..... xxvii) writ appeal nos.2667/2019 has been filed by the appellant who claims to be the manufacturer of absorbable and non-absorbable sutures, surgical meshes, gloves and other - 218 - surgical equipment. ..... he submitted that the impugned notifications suffer from non-application of mind, inasmuch as the advisory board did not apply its mind at ..... submitted that the so-called data collected by the state government of sixteen cities is self- prepared by the government only with a view to give very high benefits to non-bengaluru workmen. .....
Tag this Judgment!Court : Karnataka
..... 2017 industry 18 brass copper and aluminum 06.12.2017 utensils manufacturing industry 19 spinning mills 06.12.2017 20 rubber, products (including foam 06.12.2017 and coir rubberized products) industry 21 plantation labour: cinchona 06.12.2017 rubber tea or coffee plantations (non-staff) 22 shops and commercial 06.12.2017 establishments 23 wood work including plywood 06.12.2017 industry 24 engineering industry 06.12.2017 25 pulp papers, paper, card board, 06.12.2017 straw board including news print 26 objections pertaining to ..... such an exorbitant increase would not only adversely affect the economic viability of the industry but also would even lead to closure of some of the industries as unviable ..... submitted that the court will have to see the economic and financial impact of its decision while deciding the cases relating to industries. ..... breweries ltd kasaba hobli nelamangala taluk bangalore 562 123 by its chief financial officer manish saroj junjunwala ... ..... xxvii) writ appeal nos.2667/2019 has been filed by the appellant who claims to be the manufacturer of absorbable and non-absorbable sutures, surgical meshes, gloves and other - 218 - surgical equipment. ..... he submitted that the impugned notifications suffer from non-application of mind, inasmuch as the advisory board did not apply its mind at ..... submitted that the so-called data collected by the state government of sixteen cities is self- prepared by the government only with a view to give very high benefits to non-bengaluru workmen. .....
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