Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
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Insolvency and BankruptcyMarch 21, 2024Case LawsAT
Seeking impleadment of Successful Auction Purchaser/Appellant as one of the Respondents - The NCLAT found that non-impleadment of the successful auction purchaser was deemed crucial and prejudicial to the proceedings. Despite directions from the adjudicating authority, necessary applications for impleadment were not filed. - The failure to include the successful auction purchaser as a respondent deprived them of the opportunity to present objections or responses, violating principles of natural justice. - The direction for a fresh e-auction process was set aside due to the aforementioned procedural irregularities and lack of fairness.
Seeking impleadment of Successful Auction Purchaser/Appellant as one of the Respondents - The NCLAT found that non-impleadment of the successful auction purchaser was deemed crucial and prejudicial to the proceedings. Despite directions from the adjudicating authority, necessary applications for impleadment were not filed. - The failure to include the successful auction purchaser as a respondent deprived them of the opportunity to present objections or responses, violating principles of natural justice. - The direction for a fresh e-auction process was set aside due to the aforementioned procedural irregularities and lack of fairness.
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