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 BankruptcyMarch 16, 2024Case LawsAT
Seeking condonation delay of 41 days in filing the present appeal - Sufficient reasons for delay or not - initiation of CIRP - Despite the appellant's claim of lack of awareness, the NCLAT noted evidence provided by the respondent showing that the appellant was informed of the impugned order through various means, including emails and representation by their advocate. Therefore, the NCLAT rejected the appellant's contention of lack of awareness. - The NCLAT emphasized that the limitation period for filing an appeal under the IBC starts from the date of the order and not from the date the appellant becomes aware of the order. The Tribunal also rejected the appellant's request to exclude certain days while calculating the limitation period, stating that such exclusions were not justified under the IBC.
Seeking condonation delay of 41 days in filing the present appeal - Sufficient reasons for delay or not - initiation of CIRP - Despite the appellant's claim of lack of awareness, the NCLAT noted evidence provided by the respondent showing that the appellant was informed of the impugned order through various means, including emails and representation by their advocate. Therefore, the NCLAT rejected the appellant's contention of lack of awareness. - The NCLAT emphasized that the limitation period for filing an appeal under the IBC starts from the date of the order and not from the date the appellant becomes aware of the order. The Tribunal also rejected the appellant's request to exclude certain days while calculating the limitation period, stating that such exclusions were not justified under the IBC.
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