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 upheld the Adjudicating Authority's order approving the Resolution Plan, which was approved by the CoC with 70.07% voting share. The Appellant, a dissenting financial creditor with 6.64% voting share, challenged the CoC's decision to deduct Rs. 34 crores from its payout. The NCLAT held that the CoC's commercial wisdom in approving the Resolution Plan, including the manner of distribution, binds all stakeholders, including dissenting financial creditors, as per Supreme Court precedents. The appeal was dismissed, validating the CoC's decision based on its commercial wisdom and the binding nature of the approved Resolution Plan on dissenting creditors.
The NCLAT upheld the Adjudicating Authority's order approving the Resolution Plan, which was approved by the CoC with 70.07% voting share. The Appellant, a dissenting financial creditor with 6.64% voting share, challenged the CoC's decision to deduct Rs. 34 crores from its payout. The NCLAT held that the CoC's commercial wisdom in approving the Resolution Plan, including the manner of distribution, binds all stakeholders, including dissenting financial creditors, as per Supreme Court precedents. The appeal was dismissed, validating the CoC's decision based on its commercial wisdom and the binding nature of the approved Resolution Plan on dissenting creditors.
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