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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Writ petition under Article 226 of the Constitution seeking initiation of fresh voting on petitioner's Resolution Plan after considering principles of equality and fairness dismissed. Court held petitioner has efficacious remedy to assail CoC's action before NCLT as Adjudicating Authority has jurisdiction to regulate CoC's conduct, adjudicate upon resolution plan through judicial review, ensuring CoC functions per IBC. NCLT maintains supervisory role over CIRP proceedings u/s 60 of IBC. Court cannot usurp NCLT's powers to inquire into CoC's commercial wisdom rejecting petitioner's plan. Petitioner's offer to match successful bidder's offer cannot be entertained by Court. NCLT may allow open court bidding if deemed fit while considering CoC's decision. Petitioner granted liberty to approach NCLT to decide objections on merits per law.
Writ petition under Article 226 of the Constitution seeking initiation of fresh voting on petitioner's Resolution Plan after considering principles of equality and fairness dismissed. Court held petitioner has efficacious remedy to assail CoC's action before NCLT as Adjudicating Authority has jurisdiction to regulate CoC's conduct, adjudicate upon resolution plan through judicial review, ensuring CoC functions per IBC. NCLT maintains supervisory role over CIRP proceedings u/s 60 of IBC. Court cannot usurp NCLT's powers to inquire into CoC's commercial wisdom rejecting petitioner's plan. Petitioner's offer to match successful bidder's offer cannot be entertained by Court. NCLT may allow open court bidding if deemed fit while considering CoC's decision. Petitioner granted liberty to approach NCLT to decide objections on merits per law.
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