Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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...
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Insolvency and BankruptcyDecember 7, 2023Case LawsAT
Replacement of IRP - the appointment of the Appellant as IRP was never confirmed by the CoC nor any material has been brought on record to indicate that the appointment of IRP was confirmed by the CoC by majority of not less than 66% of the vote. - the resolution to replace the IRP was passed on 06.10.2023 i.e. much before the assignment of debt. - Appeal dismissed - AT
Replacement of IRP - the appointment of the Appellant as IRP was never confirmed by the CoC nor any material has been brought on record to indicate that the appointment of IRP was confirmed by the CoC by majority of not less than 66% of the vote. - the resolution to replace the IRP was passed on 06.10.2023 i.e. much before the assignment of debt. - Appeal dismissed - AT
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