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 Tribunal addressed the maintainability of an application regarding a Personal Guarantor's failure to repay debts to a Corporate Debtor. The issue of forum shopping arose as the Respondent was identified as a Co-Borrower, not a Personal Guarantor. The Applicant had pursued remedies in other legal forums, such as Arbitration and under the Negotiable Instrument Act, indicating forum shopping. The Tribunal found the Applicant did not approach the Adjudicating Authority with clean hands and rejected the Application for initiating Personal Insolvency Resolution Process against the Personal Guarantor.
The Tribunal addressed the maintainability of an application regarding a Personal Guarantor's failure to repay debts to a Corporate Debtor. The issue of forum shopping arose as the Respondent was identified as a Co-Borrower, not a Personal Guarantor. The Applicant had pursued remedies in other legal forums, such as Arbitration and under the Negotiable Instrument Act, indicating forum shopping. The Tribunal found the Applicant did not approach the Adjudicating Authority with clean hands and rejected the Application for initiating Personal Insolvency Resolution Process against the Personal Guarantor.
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