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 - Recovery of outstanding dues - Legitimacy and consequences of a Sale Deed executed by the company in liquidation. - Priority of charges - The High court recognized the secured creditor's (Andhra Bank) rights under the SARFAESI Act to enforce their security interest without judicial intervention. It affirmed that the Sale Deed, although executed during the winding-up proceedings, was a valid exercise of the bank’s rights to recover its dues and was not aimed at defrauding other stakeholders. - The court dismissed allegations of the property being undervalued or sold in bad faith. - The court clarified the Official Liquidator's powers, emphasizing that while the Liquidator plays a crucial role in protecting the company's assets, the SARFAESI Act empowers secured creditors to realize their security interests independently.
CIRP - Recovery of outstanding dues - Legitimacy and consequences of a Sale Deed executed by the company in liquidation. - Priority of charges - The High court recognized the secured creditor's (Andhra Bank) rights under the SARFAESI Act to enforce their security interest without judicial intervention. It affirmed that the Sale Deed, although executed during the winding-up proceedings, was a valid exercise of the bank’s rights to recover its dues and was not aimed at defrauding other stakeholders. - The court dismissed allegations of the property being undervalued or sold in bad faith. - The court clarified the Official Liquidator's powers, emphasizing that while the Liquidator plays a crucial role in protecting the company's assets, the SARFAESI Act empowers secured creditors to realize their security interests independently.
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