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 - It is submitted that the Appellant has 00.54 % share as an operational creditor and would fall much lower in the scale of Section 53 of IBC - The Appellate Tribunal noted that the e-auction was conducted transparently, with adequate publicity and opportunity for bidders. The valuations were based on comprehensive reports by registered valuers and had been accepted by the stakeholder consultation committee. - The tribunal dismissed the operational creditor's challenge, affirming that the e-auction was conducted properly and the asset valuation was appropriately executed.
CIRP - It is submitted that the Appellant has 00.54 % share as an operational creditor and would fall much lower in the scale of Section 53 of IBC - The Appellate Tribunal noted that the e-auction was conducted transparently, with adequate publicity and opportunity for bidders. The valuations were based on comprehensive reports by registered valuers and had been accepted by the stakeholder consultation committee. - The tribunal dismissed the operational creditor's challenge, affirming that the e-auction was conducted properly and the asset valuation was appropriately executed.
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