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 dismissed the appeal, declining to condone the delay of 156 days in re-filing. The appellant's explanation was found insufficient to condone such a prolonged delay. The NCLAT emphasized adherence to procedural timelines under the IBC, referring to Supreme Court judgments which disallowed extending timelines beyond statutory limits except in limited circumstances not attributable to the litigants. As the appellant failed to provide adequate justification for the inordinate delay of 156 days in re-filing, which appeared aimed at hindering the resolution process, the NCLAT dismissed the appeal.
The NCLAT dismissed the appeal, declining to condone the delay of 156 days in re-filing. The appellant's explanation was found insufficient to condone such a prolonged delay. The NCLAT emphasized adherence to procedural timelines under the IBC, referring to Supreme Court judgments which disallowed extending timelines beyond statutory limits except in limited circumstances not attributable to the litigants. As the appellant failed to provide adequate justification for the inordinate delay of 156 days in re-filing, which appeared aimed at hindering the resolution process, the NCLAT dismissed the appeal.
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