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 condoned the 1 day delay in filing the appeal, holding that as per Rule 22 of NCLAT Rules, 2016 and its orders, the date of e-filing has to be treated as the date for calculating limitation. Regarding replacement of the Authorized Representative of homebuyers, the NCLAT held that Regulation 16A(3A) of CIRP Regulations has to be followed, and the Adjudicating Authority rightly relied on it. The appeal was dismissed as no case was made out to interfere with the impugned order.
The NCLAT condoned the 1 day delay in filing the appeal, holding that as per Rule 22 of NCLAT Rules, 2016 and its orders, the date of e-filing has to be treated as the date for calculating limitation. Regarding replacement of the Authorized Representative of homebuyers, the NCLAT held that Regulation 16A(3A) of CIRP Regulations has to be followed, and the Adjudicating Authority rightly relied on it. The appeal was dismissed as no case was made out to interfere with the impugned order.
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