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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Insolvency and BankruptcyMarch 26, 2021Case LawsTri
Seeking to withdraw resolution plan after approval - EMD and the Performance Bank Guarantee - With the withdrawal of the Plan by the Applicant and the entire CIRP coming to nought, the Applicant should bear a part of the burden of expenses incurred during the CIRP. Also some amount may be lost as the liquidation value of the project may be very low, though however the Applicant has submitted that there is a small gap between what was offered in the Plan and the estimated liquidation value, ie of about ₹ 13 lakh only. - it would meet the interests of justice if an amount of ₹ 75,00,000/- is forfeited in total and the balance amount of ₹ 2,76,32,780/-, is refunded to the Resolution Applicant. - Tri
Seeking to withdraw resolution plan after approval - EMD and the Performance Bank Guarantee - With the withdrawal of the Plan by the Applicant and the entire CIRP coming to nought, the Applicant should bear a part of the burden of expenses incurred during the CIRP. Also some amount may be lost as the liquidation value of the project may be very low, though however the Applicant has submitted that there is a small gap between what was offered in the Plan and the estimated liquidation value, ie of about ₹ 13 lakh only. - it would meet the interests of justice if an amount of ₹ 75,00,000/- is forfeited in total and the balance amount of ₹ 2,76,32,780/-, is refunded to the Resolution Applicant. - Tri
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