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 BankruptcyApril 15, 2021Case LawsHC
The NCLAT being the duly constituted Appellate Tribunal, under the IBC, is free to regulate its procedure and the manner in which it wishes to hear matters, including issuing of directions for filing of written submissions and judgments. These procedural issues are to be regulated by the NCLAT on its own. This Court does not deem it appropriate to interfere with the same - The manner in which the Petitioner seems to be making repeated representations and submissions before the NCLAT clearly shows that the Petitioner is not being bonafide in his conduct. - HC
The NCLAT being the duly constituted Appellate Tribunal, under the IBC, is free to regulate its procedure and the manner in which it wishes to hear matters, including issuing of directions for filing of written submissions and judgments. These procedural issues are to be regulated by the NCLAT on its own. This Court does not deem it appropriate to interfere with the same - The manner in which the Petitioner seems to be making repeated representations and submissions before the NCLAT clearly shows that the Petitioner is not being bonafide in his conduct. - HC
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