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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Challenging the approval of Resolution plan -Delaying Tactics - This ‘Tribunal’ taking note of the divergent contentions advanced on either side and also bearing in mind the facts and circumstances of the present case, in a conspectus comes to a resultant conclusion that the ‘Adjudicating Authority’ (National Company Law Tribunal, Cochin Bench) had in application had come to a correct conclusion on 22.02.2021 that the ‘Appellant’/‘Applicants’ claim for rejection of ‘Resolution Plan’ could not be entertained at the stage when ‘Resolution Professional’ had filed the ‘Resolution Plan’ before it, and also when the Plan was to be approved. - AT
Challenging the approval of Resolution plan -Delaying Tactics - This ‘Tribunal’ taking note of the divergent contentions advanced on either side and also bearing in mind the facts and circumstances of the present case, in a conspectus comes to a resultant conclusion that the ‘Adjudicating Authority’ (National Company Law Tribunal, Cochin Bench) had in application had come to a correct conclusion on 22.02.2021 that the ‘Appellant’/‘Applicants’ claim for rejection of ‘Resolution Plan’ could not be entertained at the stage when ‘Resolution Professional’ had filed the ‘Resolution Plan’ before it, and also when the Plan was to be approved. - AT
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