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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Section 7 application filed by the Financial Creditor was erroneously rejected by the Adjudicating Authority despite debt and default by the Corporate Debtor. The assignment agreement did not materialize, and the Corporate Debtor remained liable. The interim injunction order by the Commercial Court had no bearing on the continuance of Section 7 proceedings. The NCLAT held that the Adjudicating Authority should have admitted the Section 7 application and initiated CIRP against the Corporate Debtor. The NCLAT set aside the dismissal order and directed the Adjudicating Authority to admit the Section 7 application within 30 days.
Section 7 application filed by the Financial Creditor was erroneously rejected by the Adjudicating Authority despite debt and default by the Corporate Debtor. The assignment agreement did not materialize, and the Corporate Debtor remained liable. The interim injunction order by the Commercial Court had no bearing on the continuance of Section 7 proceedings. The NCLAT held that the Adjudicating Authority should have admitted the Section 7 application and initiated CIRP against the Corporate Debtor. The NCLAT set aside the dismissal order and directed the Adjudicating Authority to admit the Section 7 application within 30 days.
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