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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The case involves liquidation of a corporate debtor where a creditor sought refund of an amount with interest paid to prevent invocation of their Bank Guarantee. The liquidator, u/s 36 of IBC, manages the liquidation estate for creditors' benefit and verifies claims u/s 35. Liquidator must issue public announcement for claims submission. Creditor can appeal rejected claims to Adjudicating Authority. Liquidator determines claim value for asset distribution. Corporate debtor's wrongful invocation of BG led to creditor's claim. Adjudicating Authority, u/s 42, upheld creditor's right to refund and directed liquidator to accept claims. Decision affirmed, appeal dismissed.
The case involves liquidation of a corporate debtor where a creditor sought refund of an amount with interest paid to prevent invocation of their Bank Guarantee. The liquidator, u/s 36 of IBC, manages the liquidation estate for creditors' benefit and verifies claims u/s 35. Liquidator must issue public announcement for claims submission. Creditor can appeal rejected claims to Adjudicating Authority. Liquidator determines claim value for asset distribution. Corporate debtor's wrongful invocation of BG led to creditor's claim. Adjudicating Authority, u/s 42, upheld creditor's right to refund and directed liquidator to accept claims. Decision affirmed, appeal dismissed.
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