NCLAT: Unenforced Equitable Mortgage is Corporate Debtor’s Asset, Not to Be Treated as Margin Money  ||  NCLT Approves Hindustan Unilever’s Ice Cream Business Demerger into Kwality Wall’s  ||  Supreme Court: Bar Councils Cannot Charge Over Rs 750 for Enrollment or Withhold Applicants’ Docs  ||  SC Cancels POCSO Conviction, Observing Crime Resulted from Love, Not Lust, After Marriage  ||  Supreme Court: Advocates Can be Summoned Only under S.132 BSA Exceptions with Prior Officer Approval  ||  Allahabad HC: Juvenile Conviction Cannot be Treated as Disqualification for Government Jobs  ||  Delhi HC: DV Act Rights of Daughter-in-Law Cannot Deny In-Laws’ Right to Reside in Home  ||  Delhi HC: Waitlist Panel Cannot Be Segregated, Vacancies Must Be Filled From Valid Waitlist  ||  Delhi HC: Matrimonial FIR Cannot Be Quashed If Couple’s Settlement Agreement is Not Executed  ||  Delhi HC Bars All India Carrom Federation from Using “India” or “Indian” in its Name    

Search Results for Tag : adjustment

News

ITAT, Bangalore: EY Entitled to Deduction Under Section 10AA on Voluntary Transfer Pricing Adjustment(25.11.2020)

Income Tax Appellate Tribunal (ITAT), Bangalore has held that the assessee is entitled to deduction under Section 10AA of the Income Tax Act, 1961 on .....

Tags : Income Tax Appellate Tribunal, EY, Voluntary Transfer Pricing Adjustment



NCLAT: Corporate Debtor’s Guarantor Liability Unchanged Despite Internal Adjustments Among Creditors(15.09.2025)

NCLAT ruled that internal adjustments like merger or demerger among financial creditors don’t affect the corporate debtor’s guarantor liability. The l.....

Tags : Corporate Debtor, Guarantor Liability, Internal Adjustments



Judgments

Assessee is entitled to reduce the book profits by the amount of loss brought forward (excluding depreciation) or unabsorbed depreciation(10.03.2023)

The assessee has challenged the computation of adjustment allowable in terms of clause (iii) of Explanation-1 to Section 115JB(2) of Income Tax Act, 1.....

Tags : Computation, Adjustment, Loss



Adjustment or exercise of banker's lien can be made, only if, employee makes over pensionary benefits voluntarily to the bank(03.08.2017)

In present case, Petitioner seeks gratuity from his employer. Petitioner submitted that, the Petitioner was an employee of a bank. A disciplinary proc.....

Tags : Gratuity, Entitlement, Loan, Adjustment



Notifications & Circulars

Provisioning pertaining to Fraud Accounts(18.04.2016)

Reserve Bank of India notified amendments to provisions in respect of Fraud Accounts. Banks making good amounts upon detection of fraud can adjust fin.....

Tags : fraud accounts, banks, adjustment, profit and loss



CBDT Notifies Rule 10CB for Secondary Adjustments under Section 92CE of IT Act, 1961(19.06.2017)

Rule 10CB for operationalising the provisions of secondary adjustment has been notified by the Central Board of Direct Taxes on 15th June, 2017. It pr.....

Tags : Secondary Adjustments, Rule, Notified



Payment of Service Tax by Department of Posts and Ministry of Railways by way of book adjustment(21.03.2023)

1.Board had earlier noted that the practice of payment of Service tax by way of book adjustment adopted by the Department of Posts and the Ministry of.....

Tags : Payment, Service Tax, Book adjustment



Marginal Standing Facility(04.10.2016)

As announced in the Fourth Bi-monthly Monetary Policy Statement today, it has been decided by the Monetary Policy Committee (MPC) to reduce the Repo r.....

Tags : Repo rate, Reduction, Marginal Standing Facility, Adjustment



Liquidity Adjustment Facility - Repo and Reverse Repo Rates(04.10.2016)

As announced in the Fourth Bi-monthly Monetary Policy Statement today, it has been decided by the Monetary Policy Committee (MPC) to reduce the Repo r.....

Tags : Repo rate, Reduction, Liquidity Adjustment Facility



Liquidity Adjustment Facility- Change in rates(04.05.2022)

1. As announced in the Monetary Policy Statement, 2022-23, today, it has been decided by the Monetary Policy Committee (MPC) to increase the policy Re.....

Tags : Liquidity Adjustment Facility, Change, Rates



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