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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Successful Resolution Applicant paid pre-CIRP electricity dues under protest to Respondent for restoring Corporate Debtor's electricity connection to revive operations per Resolution Plan. Payment related to Corporate Debtor's revival and Insolvency Resolution Process, hence refund claim falls u/s 60(5)(c) of IBC. Supreme Court's decision followed that power distribution company cannot insist on pre-CIRP arrears for restoring electricity. Respondent benefited from non-filing of claim, received higher amount than entitled under Resolution Plan. NCLT had directed restoration of approvals/licenses. Matter pertains to Respondent's non-compliance and insistence on extinguished pre-CIRP dues, covered u/s 60(5)(c). Impugned order set aside, appeal allowed.
Successful Resolution Applicant paid pre-CIRP electricity dues under protest to Respondent for restoring Corporate Debtor's electricity connection to revive operations per Resolution Plan. Payment related to Corporate Debtor's revival and Insolvency Resolution Process, hence refund claim falls u/s 60(5)(c) of IBC. Supreme Court's decision followed that power distribution company cannot insist on pre-CIRP arrears for restoring electricity. Respondent benefited from non-filing of claim, received higher amount than entitled under Resolution Plan. NCLT had directed restoration of approvals/licenses. Matter pertains to Respondent's non-compliance and insistence on extinguished pre-CIRP dues, covered u/s 60(5)(c). Impugned order set aside, appeal allowed.
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