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 29, 2024Case LawsAT
Delayed filing of appeal - relevant date for calculation of time limitation - from the date of pronouncement of the Judgment or from the date of uploading of the judgement - The Appellate Tribunal rejected the appeal as it was filed beyond the prescribed period of limitation under section 61 of the Insolvency and Bankruptcy Code, 2016. Despite the appellant's contention regarding the delay, the Tribunal found no justification for the delay beyond the prescribed period. Considering the timeline of events, including the date of pronouncement of judgment, uploading of the impugned order, receipt of Free Copy, and application for a Certified Copy, the Tribunal concluded that the appeal was filed beyond the period of limitation prescribed by law. - The NCLAT rejected the appeal.
Delayed filing of appeal - relevant date for calculation of time limitation - from the date of pronouncement of the Judgment or from the date of uploading of the judgement - The Appellate Tribunal rejected the appeal as it was filed beyond the prescribed period of limitation under section 61 of the Insolvency and Bankruptcy Code, 2016. Despite the appellant's contention regarding the delay, the Tribunal found no justification for the delay beyond the prescribed period. Considering the timeline of events, including the date of pronouncement of judgment, uploading of the impugned order, receipt of Free Copy, and application for a Certified Copy, the Tribunal concluded that the appeal was filed beyond the period of limitation prescribed by law. - The NCLAT rejected the appeal.
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