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 initiation of Personal Insolvency Resolution Process under Section 95 of IBC. Court affirmed creditor's right to file application despite alleged lack of privity, holding assignment agreement and transfer of rights were binding. Personal guarantee terms established independent rights of creditors alongside Trust. Appellant's liability as guarantor was confirmed as co-extensive with principal debtor per Section 128 of Contract Act. NCLAT validated Resolution Professional's appointment, Board Resolution's authority, and Adjudicating Authority's adherence to natural justice principles. Court emphasized creditor need not first proceed against principal borrower before pursuing guarantor, citing established precedent on surety's concurrent liability.
NCLAT dismissed appeal challenging initiation of Personal Insolvency Resolution Process under Section 95 of IBC. Court affirmed creditor's right to file application despite alleged lack of privity, holding assignment agreement and transfer of rights were binding. Personal guarantee terms established independent rights of creditors alongside Trust. Appellant's liability as guarantor was confirmed as co-extensive with principal debtor per Section 128 of Contract Act. NCLAT validated Resolution Professional's appointment, Board Resolution's authority, and Adjudicating Authority's adherence to natural justice principles. Court emphasized creditor need not first proceed against principal borrower before pursuing guarantor, citing established precedent on surety's concurrent liability.
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