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 involved issues regarding the approval of a Resolution Plan, including eligibility criteria for association of allottees, locus to file an appeal, correctness of unsold area mentioned in the plan, commitment of payment, equal opportunity for submitting a plan, irregularities by the Resolution Professional, and objections raised by various parties. The NCLAT held that different eligibility criteria for allottees is sustainable, rational basis for the registration cutoff date, and the Plan's approval was not vitiated by various challenges. It found no fault in the Plan's details, including the unsold area and funding sources. The Resolution Plan was deemed compliant, and no interference was justified. The applicants' requests were dismissed, and the appeal was disposed of.
The case involved issues regarding the approval of a Resolution Plan, including eligibility criteria for association of allottees, locus to file an appeal, correctness of unsold area mentioned in the plan, commitment of payment, equal opportunity for submitting a plan, irregularities by the Resolution Professional, and objections raised by various parties. The NCLAT held that different eligibility criteria for allottees is sustainable, rational basis for the registration cutoff date, and the Plan's approval was not vitiated by various challenges. It found no fault in the Plan's details, including the unsold area and funding sources. The Resolution Plan was deemed compliant, and no interference was justified. The applicants' requests were dismissed, and the appeal was disposed of.
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