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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Insolvency and BankruptcyAugust 29, 2024Case LawsAT
The Appellate Tribunal dismissed the appeal, holding that there was no infirmity in the Adjudicating Authority's order rejecting the application to set aside the resolution of the Committee of Creditors (CoC) approving the Resolution Plan. The Appellant had previously challenged the same Resolution Plan in a separate application, which was dismissed by the NCLT and affirmed up to the Supreme Court. The Adjudicating Authority had rightly concluded that by allowing the 30-day extension and excluding the period of pendency of the Resolution Professional's application for seeking extension, the approval of the Resolution Plan by the CoC after the expiry of the CIRP period was valid.
The Appellate Tribunal dismissed the appeal, holding that there was no infirmity in the Adjudicating Authority's order rejecting the application to set aside the resolution of the Committee of Creditors (CoC) approving the Resolution Plan. The Appellant had previously challenged the same Resolution Plan in a separate application, which was dismissed by the NCLT and affirmed up to the Supreme Court. The Adjudicating Authority had rightly concluded that by allowing the 30-day extension and excluding the period of pendency of the Resolution Professional's application for seeking extension, the approval of the Resolution Plan by the CoC after the expiry of the CIRP period was valid.
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