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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Recovery of excise duty, which got extinguished on approval of resolution plan - Section 31(1) of the IBC, 2016 mandates that the resolution plan approved by the NCLT shall be binding on the corporate debtor and its stakeholders, including creditors, central government, state government, or local authorities to whom statutory dues are owed. - The Department did not make any claim before the Corporate Insolvency Resolution Process regarding the demands arising from the impugned orders. They acknowledge that the Resolution Plan has been approved, and therefore, all claims are settled, discharged, and extinguished.
Recovery of excise duty, which got extinguished on approval of resolution plan - Section 31(1) of the IBC, 2016 mandates that the resolution plan approved by the NCLT shall be binding on the corporate debtor and its stakeholders, including creditors, central government, state government, or local authorities to whom statutory dues are owed. - The Department did not make any claim before the Corporate Insolvency Resolution Process regarding the demands arising from the impugned orders. They acknowledge that the Resolution Plan has been approved, and therefore, all claims are settled, discharged, and extinguished.
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