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 Corporate Debtor admitted outstanding operational debt owed to the Operational Creditor, citing adverse cash flow as the reason for non-payment, without attributing any dispute. The admitted debt exceeded the prescribed threshold limit. The Corporate Debtor's contentions regarding partial admission of debt and existence of pre-existing disputes were found unsubstantiated. The Adjudicating Authority rightly initiated Corporate Insolvency Resolution Process (CIRP) u/s 9 of the Insolvency and Bankruptcy Code (IBC), as all requisite conditions were fulfilled - the operational debt was due and payable, exceeded the threshold, and no real pre-existing dispute existed. The Appellate Tribunal dismissed the appeal, upholding the Adjudicating Authority's order admitting the Section 9 application and initiating CIRP against the Corporate Debtor.
The Corporate Debtor admitted outstanding operational debt owed to the Operational Creditor, citing adverse cash flow as the reason for non-payment, without attributing any dispute. The admitted debt exceeded the prescribed threshold limit. The Corporate Debtor's contentions regarding partial admission of debt and existence of pre-existing disputes were found unsubstantiated. The Adjudicating Authority rightly initiated Corporate Insolvency Resolution Process (CIRP) u/s 9 of the Insolvency and Bankruptcy Code (IBC), as all requisite conditions were fulfilled - the operational debt was due and payable, exceeded the threshold, and no real pre-existing dispute existed. The Appellate Tribunal dismissed the appeal, upholding the Adjudicating Authority's order admitting the Section 9 application and initiating CIRP against the Corporate Debtor.
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