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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Admission of Section 95 application filed by the Financial Creditor - Personal Guarantor of the Corporate Debtor - date of default - Assignment of debt - unstamped document - The tribunal found that the Declaration-cum-Undertaking issued by the appellant on 29.01.2018 constituted an acknowledgment of debt, extending the limitation period by three years from that date. Consequently, the application filed on 10.08.2021 was within the limitation period when considering the Supreme Court's exclusion of the period from 15.03.2020 to 28.02.2022. The tribunal determined that the assignment of the debt from Dena Bank to the financial creditor was valid. The status of the financial creditor as an assignee was previously accepted in the Section 7 proceeding against the corporate debtor. Hence, the assignment could not be challenged by the appellant in the current proceeding.
Admission of Section 95 application filed by the Financial Creditor - Personal Guarantor of the Corporate Debtor - date of default - Assignment of debt - unstamped document - The tribunal found that the Declaration-cum-Undertaking issued by the appellant on 29.01.2018 constituted an acknowledgment of debt, extending the limitation period by three years from that date. Consequently, the application filed on 10.08.2021 was within the limitation period when considering the Supreme Court's exclusion of the period from 15.03.2020 to 28.02.2022. The tribunal determined that the assignment of the debt from Dena Bank to the financial creditor was valid. The status of the financial creditor as an assignee was previously accepted in the Section 7 proceeding against the corporate debtor. Hence, the assignment could not be challenged by the appellant in the current proceeding.
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