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...
Page of 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Appeal dismissed by NCLAT due to unjustified delay of 104 days in refiling. While initial e-filing was within 45-day limitation period, subsequent defect rectification took excessive time without adequate explanation. Though medical condition of advocate's father was cited for late September, no justification was provided for delay between July-September 2024. In time-sensitive IBC proceedings, such prolonged refiling delays without sufficient cause cannot be condoned. The tribunal found explanation inadequate and unconvincing, leading to rejection of condonation application. Mere medical grounds for partial period deemed insufficient to justify entire delay period.
Appeal dismissed by NCLAT due to unjustified delay of 104 days in refiling. While initial e-filing was within 45-day limitation period, subsequent defect rectification took excessive time without adequate explanation. Though medical condition of advocate's father was cited for late September, no justification was provided for delay between July-September 2024. In time-sensitive IBC proceedings, such prolonged refiling delays without sufficient cause cannot be condoned. The tribunal found explanation inadequate and unconvincing, leading to rejection of condonation application. Mere medical grounds for partial period deemed insufficient to justify entire delay period.
Note: It is a system-generated summary and is for quick reference only.