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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Maintainability of application u/s 9 of IBC, 2016 for non-payment of dues arising from supply of manpower services hinges on existence of pre-existing dispute between parties. Emails prior to demand notice evidenced Corporate Debtor's concerns regarding adequacy of services, manpower shortages and security lapses, constituting pre-existing dispute. As per Mobilox case, if notice of dispute received by Operational Creditor or record of dispute exists, application must be rejected u/s 9(5)(2)(d). Corporate Debtor raised plausible contention of pre-existing dispute, not a feeble legal argument. Given bonafide dispute's existence, Adjudicating Authority correctly rejected Section 9 application. Appeal against impugned order dismissed.
Maintainability of application u/s 9 of IBC, 2016 for non-payment of dues arising from supply of manpower services hinges on existence of pre-existing dispute between parties. Emails prior to demand notice evidenced Corporate Debtor's concerns regarding adequacy of services, manpower shortages and security lapses, constituting pre-existing dispute. As per Mobilox case, if notice of dispute received by Operational Creditor or record of dispute exists, application must be rejected u/s 9(5)(2)(d). Corporate Debtor raised plausible contention of pre-existing dispute, not a feeble legal argument. Given bonafide dispute's existence, Adjudicating Authority correctly rejected Section 9 application. Appeal against impugned order dismissed.
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