Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Insolvency and BankruptcySeptember 5, 2022Case LawsAT
Rejection of application for initiation of CIRP - Simply rejection of this Appeal may not serve the purpose. Instead it is intended to dismiss the present appeal with imposing heavy cost. There are many circumstances which have been discussed suggests that either lending loan by the appellants were only paper transaction/sham transaction or said loans were shown to be repaid within one or two days from the date of lending. - The Appellants are directed to deposit the cost of Rs.1 lakh in the account of PMNRF - AT
Rejection of application for initiation of CIRP - Simply rejection of this Appeal may not serve the purpose. Instead it is intended to dismiss the present appeal with imposing heavy cost. There are many circumstances which have been discussed suggests that either lending loan by the appellants were only paper transaction/sham transaction or said loans were shown to be repaid within one or two days from the date of lending. - The Appellants are directed to deposit the cost of Rs.1 lakh in the account of PMNRF - AT
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