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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Interpretation of statute - whether "Certified Copy" prescribed for preferring an appeal could substitute "Certified Free Copy" provided u/r 50? Held: Issue dealt with in MUNAGALA ROJA HARSHA VARDHINI VERSUS VARDHANSMART PRIVATE LIMITED, wherein Tribunal elaborated on factors determining "Certified Copy" for appeals u/s 61 of Insolvency and Bankruptcy Code, 2016. Three-Member Bench laid issue to rest, drawing from V. Nagarajan V. SKS Ispat, that where appellant before NCLAT hasn't applied for certified copy u/s 76 of Evidence Act and Rule 2(9) of NCLT Rules after paying requisite fee, free copy won't be treated as certified copy u/r 22(2) for maintaining appeal. Necessity of certified copy for appeal distinguished from free copy already decided by larger Bench. Free copy u/r 50 of NCLT Rules, 2016 can't substitute certified copy u/r 22(2) of NCLAT Rules, 2016 and Section 2(j) of NCLT Rules read with Section 76 of Evidence Act.
Interpretation of statute - whether "Certified Copy" prescribed for preferring an appeal could substitute "Certified Free Copy" provided u/r 50? Held: Issue dealt with in MUNAGALA ROJA HARSHA VARDHINI VERSUS VARDHANSMART PRIVATE LIMITED, wherein Tribunal elaborated on factors determining "Certified Copy" for appeals u/s 61 of Insolvency and Bankruptcy Code, 2016. Three-Member Bench laid issue to rest, drawing from V. Nagarajan V. SKS Ispat, that where appellant before NCLAT hasn't applied for certified copy u/s 76 of Evidence Act and Rule 2(9) of NCLT Rules after paying requisite fee, free copy won't be treated as certified copy u/r 22(2) for maintaining appeal. Necessity of certified copy for appeal distinguished from free copy already decided by larger Bench. Free copy u/r 50 of NCLT Rules, 2016 can't substitute certified copy u/r 22(2) of NCLAT Rules, 2016 and Section 2(j) of NCLT Rules read with Section 76 of Evidence Act.
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