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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CIRP - Admission of Section 7 application - The NCLAT addressed the validity and impact of the ex parte arbitral award. It concluded that, irrespective of the award's validity—which was contested by the appellant and pending adjudication—the evidence of debt and default was incontrovertible based on the loan agreement, the debtor’s admissions, and the financial records presented. The Appellate Tribunal unequivocally upheld the Adjudicating Authority’s order, affirming that the debt and default were clearly established through the documentation provided by the financial creditor, rendering the application for initiating CIRP as justified.
CIRP - Admission of Section 7 application - The NCLAT addressed the validity and impact of the ex parte arbitral award. It concluded that, irrespective of the award's validity—which was contested by the appellant and pending adjudication—the evidence of debt and default was incontrovertible based on the loan agreement, the debtor’s admissions, and the financial records presented. The Appellate Tribunal unequivocally upheld the Adjudicating Authority’s order, affirming that the debt and default were clearly established through the documentation provided by the financial creditor, rendering the application for initiating CIRP as justified.
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