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 BankruptcyApril 12, 2024Case LawsAT
Approval of Resolution Plan - Validity of the order of Adjudicating Authority (NCLT) wherein it held that Rishima cannot be called as a Financial Creditor and Rishima being a Decree Holder of a foreign award can be treated as other creditor. The application of the respondent was partly allowed by the Adjudicating Authority - The Appellate Tribunal, in its decision, focused on the approval of the Resolution Plan by the Adjudicating Authority. Despite the ongoing dispute regarding the nature and status of the foreign arbitral award obtained by Rishima, the Resolution Plan allocated a nominal amount to Rishima's claim. The Tribunal concluded that the Resolution Plan had effectively addressed the issues raised in the appeal, rendering further consideration unnecessary. As a result, the appeal was dismissed.
Approval of Resolution Plan - Validity of the order of Adjudicating Authority (NCLT) wherein it held that Rishima cannot be called as a Financial Creditor and Rishima being a Decree Holder of a foreign award can be treated as other creditor. The application of the respondent was partly allowed by the Adjudicating Authority - The Appellate Tribunal, in its decision, focused on the approval of the Resolution Plan by the Adjudicating Authority. Despite the ongoing dispute regarding the nature and status of the foreign arbitral award obtained by Rishima, the Resolution Plan allocated a nominal amount to Rishima's claim. The Tribunal concluded that the Resolution Plan had effectively addressed the issues raised in the appeal, rendering further consideration unnecessary. As a result, the appeal was dismissed.
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