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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The NCLAT held that the statutory protection granted to operational creditors u/s 30(2)(b) of the IBC is that they shall not receive less than the specified amounts. The appellant's case did not fall u/s 30(2)(b), as the issue raised was covered by a recent NCLAT judgment in Rajat Metaal Polychem Pvt. Ltd. vs. Mr. Neeraj Bhatia and Anr. The Tribunal ruled that operational creditors are denied payment when the liquidation amount is nil, and until the legislature amends the scheme, courts cannot take any other view. Consequently, the appeal was dismissed.
The NCLAT held that the statutory protection granted to operational creditors u/s 30(2)(b) of the IBC is that they shall not receive less than the specified amounts. The appellant's case did not fall u/s 30(2)(b), as the issue raised was covered by a recent NCLAT judgment in Rajat Metaal Polychem Pvt. Ltd. vs. Mr. Neeraj Bhatia and Anr. The Tribunal ruled that operational creditors are denied payment when the liquidation amount is nil, and until the legislature amends the scheme, courts cannot take any other view. Consequently, the appeal was dismissed.
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