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 Supreme Court upheld the validity of the 9th auction conducted by the bank under the SARFAESI Act for sale of the secured asset to the petitioner. The court confirmed the sale and declared the title conferred through the sale certificate dated 27.09.2023 to be absolute. The borrower's attempts to challenge the auction proceedings at a belated stage were rejected by invoking the Henderson Principle of Constructive Res Judicata and the doctrine of lis pendens. The assignment agreement dated 28.08.2023 for transfer of the secured asset to a subsequent transferee was declared void, being hit by lis pendens. The borrower and bank were directed to cancel the release deed within one week.
The Supreme Court upheld the validity of the 9th auction conducted by the bank under the SARFAESI Act for sale of the secured asset to the petitioner. The court confirmed the sale and declared the title conferred through the sale certificate dated 27.09.2023 to be absolute. The borrower's attempts to challenge the auction proceedings at a belated stage were rejected by invoking the Henderson Principle of Constructive Res Judicata and the doctrine of lis pendens. The assignment agreement dated 28.08.2023 for transfer of the secured asset to a subsequent transferee was declared void, being hit by lis pendens. The borrower and bank were directed to cancel the release deed within one week.
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