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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Appellant's challenge to Liquidator's forfeiture of Rs.96 lakh EMD for non-payment of balance amount within stipulated timeline after e-auction of assets was dismissed. E-auction process document clearly allowed forfeiture if successful bidder failed to make complete payment within 90 days. Appellant breached terms by non-payment despite Liquidator's reminders. Issuance of sale certificate was subject to NCLT/NCLAT orders, and delay wasn't Liquidator's deficiency. Appellant wasn't entitled to EMD refund or compensation as claimed. Adjudicating Authority's order upholding Liquidator's actions was upheld.
Appellant's challenge to Liquidator's forfeiture of Rs.96 lakh EMD for non-payment of balance amount within stipulated timeline after e-auction of assets was dismissed. E-auction process document clearly allowed forfeiture if successful bidder failed to make complete payment within 90 days. Appellant breached terms by non-payment despite Liquidator's reminders. Issuance of sale certificate was subject to NCLT/NCLAT orders, and delay wasn't Liquidator's deficiency. Appellant wasn't entitled to EMD refund or compensation as claimed. Adjudicating Authority's order upholding Liquidator's actions was upheld.
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