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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NCLAT dismissed appeal challenging extension of timeline for submission of Expression of Interest (EoI) and Resolution Plan during Corporate Insolvency Resolution Process (CIRP). CoC's decision to extend timeline without issuing fresh Form G was upheld as it aligned with original EoI's Clause 6. Regulation 36B distinguishes between modification and timeline extension, with only modifications requiring fresh Form G publication. Resolution Plan by Pinax Paper Mills Private Limited secured 96.05% voting share. Appellant's objection was rejected as they participated in process post-extension without prior objection, submitting revised plan after removing non-compliant partner. No material irregularity found in Resolution Professional's conduct warranting CIRP process invalidation.
NCLAT dismissed appeal challenging extension of timeline for submission of Expression of Interest (EoI) and Resolution Plan during Corporate Insolvency Resolution Process (CIRP). CoC's decision to extend timeline without issuing fresh Form G was upheld as it aligned with original EoI's Clause 6. Regulation 36B distinguishes between modification and timeline extension, with only modifications requiring fresh Form G publication. Resolution Plan by Pinax Paper Mills Private Limited secured 96.05% voting share. Appellant's objection was rejected as they participated in process post-extension without prior objection, submitting revised plan after removing non-compliant partner. No material irregularity found in Resolution Professional's conduct warranting CIRP process invalidation.
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