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 upheld dismissal of Section 9 IBC application concerning outstanding payment dispute between parties. WhatsApp communications evidenced pre-existing dispute regarding Soya Bean price fluctuations, where Appellant acknowledged waiting for market improvement before goods receipt. Tribunal found legitimate pre-existing dispute based on documented conversations between parties regarding price negotiations. NCLAT determined IBC proceedings were inappropriately pursued for debt recovery rather than genuine insolvency resolution. Appeal dismissed as evidence clearly established existence of genuine commercial dispute, making IBC jurisdiction inapplicable. Case reinforces principle that IBC cannot be used as alternate recovery mechanism where bona fide commercial disputes exist.
NCLAT upheld dismissal of Section 9 IBC application concerning outstanding payment dispute between parties. WhatsApp communications evidenced pre-existing dispute regarding Soya Bean price fluctuations, where Appellant acknowledged waiting for market improvement before goods receipt. Tribunal found legitimate pre-existing dispute based on documented conversations between parties regarding price negotiations. NCLAT determined IBC proceedings were inappropriately pursued for debt recovery rather than genuine insolvency resolution. Appeal dismissed as evidence clearly established existence of genuine commercial dispute, making IBC jurisdiction inapplicable. Case reinforces principle that IBC cannot be used as alternate recovery mechanism where bona fide commercial disputes exist.
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