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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Recovery of demand of service tax - CIRP Proceedings under IBC - The effect of the approved resolution plan on the liabilities of the appellant - The High court noted that the proceedings under the Insolvency and Bankruptcy Code had commenced before the issuance of the show cause notice. The appellant argued that all claims were frozen upon approval of the resolution plan, citing relevant Supreme Court precedent. - The court concluded that the points of law raised needed consideration. Thus, it decided that the appellant need not pursue alternate appellate remedies, especially when the jurisdiction of the second respondent was questioned. The writ petition admitted for hearing.
Recovery of demand of service tax - CIRP Proceedings under IBC - The effect of the approved resolution plan on the liabilities of the appellant - The High court noted that the proceedings under the Insolvency and Bankruptcy Code had commenced before the issuance of the show cause notice. The appellant argued that all claims were frozen upon approval of the resolution plan, citing relevant Supreme Court precedent. - The court concluded that the points of law raised needed consideration. Thus, it decided that the appellant need not pursue alternate appellate remedies, especially when the jurisdiction of the second respondent was questioned. The writ petition admitted for hearing.
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