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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Income tax proceedings against company in Liquidation/dissolved The Tribunal noted that once a resolution plan is duly approved by the Adjudicating Authority under section 31 of the Code, the claims provided in the resolution plan shall stand frozen and will be binding on the Corporate Debtor and its stakeholders. The Tribunal observed that the continuance of pending proceedings is prohibited once proceedings have commenced under the Code. Upon approval of the resolution plan, all claims not part of the plan shall stand extinguished. The Tribunal concluded that as the claims subject to appeal were not part of the resolution plan, the appeals lacked merit. Therefore, the appeals were dismissed.
Income tax proceedings against company in Liquidation/dissolved The Tribunal noted that once a resolution plan is duly approved by the Adjudicating Authority under section 31 of the Code, the claims provided in the resolution plan shall stand frozen and will be binding on the Corporate Debtor and its stakeholders. The Tribunal observed that the continuance of pending proceedings is prohibited once proceedings have commenced under the Code. Upon approval of the resolution plan, all claims not part of the plan shall stand extinguished. The Tribunal concluded that as the claims subject to appeal were not part of the resolution plan, the appeals lacked merit. Therefore, the appeals were dismissed.
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