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 High Court addressed the maintainability of a writ petition concerning the recovery of electricity dues from the petitioner after it was taken over u/s 31(1) of the Insolvency and Bankruptcy Code. The court noted that the approved resolution plan binds all creditors, including government authorities. Public announcements were made for creditors to submit claims, and the resolution plan was approved by the NCLT. The court allowed the deposit of the resolution amount into an Escrow account for distribution to creditors. The court found the petition maintainable despite the availability of an alternative remedy u/s 60(5)(c) of the I&B Code, as the petitioner sought a mandamus due to the respondents denying electricity connections based on pending dues. The petition was allowed.
The High Court addressed the maintainability of a writ petition concerning the recovery of electricity dues from the petitioner after it was taken over u/s 31(1) of the Insolvency and Bankruptcy Code. The court noted that the approved resolution plan binds all creditors, including government authorities. Public announcements were made for creditors to submit claims, and the resolution plan was approved by the NCLT. The court allowed the deposit of the resolution amount into an Escrow account for distribution to creditors. The court found the petition maintainable despite the availability of an alternative remedy u/s 60(5)(c) of the I&B Code, as the petitioner sought a mandamus due to the respondents denying electricity connections based on pending dues. The petition was allowed.
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