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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From perusal of Section 96(1)(b) of IBC, 2016, interim moratorium restrains ongoing or fresh legal action or proceeding regarding debt pertaining to personal guarantor, not security interest created by personal guarantor. No moratorium on bank dealing with security interest. Personal guarantor can approach appropriate forum like DRT to protect assets. Section 96(1)(b) deems legal action or proceeding pending regarding debt stayed upon interim moratorium commencement u/s 96. Bank cannot continue SARFAESI proceedings once IBC proceedings commenced as per Section 238's overriding effect. No sale process commenced regarding mortgaged property. Remedy available under SARFAESI, High Court ought not entertain writ petitions. Bank cannot proceed under SARFAESI due to interim moratorium. Upon moratorium lifting, personal guarantor can approach DRT and raise issues like bank's authority and jurisdiction considering loan sanctioned and disbursed in Dubai.
From perusal of Section 96(1)(b) of IBC, 2016, interim moratorium restrains ongoing or fresh legal action or proceeding regarding debt pertaining to personal guarantor, not security interest created by personal guarantor. No moratorium on bank dealing with security interest. Personal guarantor can approach appropriate forum like DRT to protect assets. Section 96(1)(b) deems legal action or proceeding pending regarding debt stayed upon interim moratorium commencement u/s 96. Bank cannot continue SARFAESI proceedings once IBC proceedings commenced as per Section 238's overriding effect. No sale process commenced regarding mortgaged property. Remedy available under SARFAESI, High Court ought not entertain writ petitions. Bank cannot proceed under SARFAESI due to interim moratorium. Upon moratorium lifting, personal guarantor can approach DRT and raise issues like bank's authority and jurisdiction considering loan sanctioned and disbursed in Dubai.
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