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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HC determined that moratorium period under IBC Section 14 must be excluded when calculating limitation period for restoration applications under CPC Order IX Rule 9. During moratorium (14.05.2018 to 28.11.2019), Ex-Directors/Management lacked legal authority to pursue civil litigation. Court rejected argument that moratorium applied only to proceedings against Corporate Debtor. Despite delay between IRP instructions (05.10.2018) and application filing (06.12.2018), Court condoned delay considering company's successful Corporate Insolvency Resolution Process. Impugned order set aside, matter remanded to Trial Court for further proceedings. Appeal allowed with moratorium period exclusion principle established for restoration applications.
HC determined that moratorium period under IBC Section 14 must be excluded when calculating limitation period for restoration applications under CPC Order IX Rule 9. During moratorium (14.05.2018 to 28.11.2019), Ex-Directors/Management lacked legal authority to pursue civil litigation. Court rejected argument that moratorium applied only to proceedings against Corporate Debtor. Despite delay between IRP instructions (05.10.2018) and application filing (06.12.2018), Court condoned delay considering company's successful Corporate Insolvency Resolution Process. Impugned order set aside, matter remanded to Trial Court for further proceedings. Appeal allowed with moratorium period exclusion principle established for restoration applications.
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