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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Admission of section 7 application - financial debt or not - The Tribunal affirmed that the disbursal of ₹5 crores to the corporate debtor by the financial creditor was indeed a loan. It pointed out that the financial creditor provided sufficient evidence, including bank transfer details and financial statements, to substantiate the claim. - The Tribunal dismissed the appeal, upholding the Adjudicating Authority's order to admit the Section 7 application and initiate CIRP against the corporate debtor. It affirmed that the financial creditor had successfully proven the existence of a financial debt and a default, warranting the initiation of CIRP.
Admission of section 7 application - financial debt or not - The Tribunal affirmed that the disbursal of ₹5 crores to the corporate debtor by the financial creditor was indeed a loan. It pointed out that the financial creditor provided sufficient evidence, including bank transfer details and financial statements, to substantiate the claim. - The Tribunal dismissed the appeal, upholding the Adjudicating Authority's order to admit the Section 7 application and initiate CIRP against the corporate debtor. It affirmed that the financial creditor had successfully proven the existence of a financial debt and a default, warranting the initiation of CIRP.
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