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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The Tribunal admitted an application under Section 94(1) of IBC against a Personal Guarantor despite no ongoing CIRP or liquidation against the Corporate Debtor. The Resolution Professional's report confirmed undisputed debt of Rs. 9.63 Crore, default by the Personal Guarantor, and valid invocation of guarantee through Demand Notices under SARFAESI Act and Form-B notice by Canara Bank, which remained uncontested. The Tri determined that all conditions under Section 100 of IBC were satisfied, as the guarantor failed to provide evidence of payment or cancellation of guarantee. The application was found maintainable, and the Insolvency Resolution Process was initiated against the Personal Guarantor.
The Tribunal admitted an application under Section 94(1) of IBC against a Personal Guarantor despite no ongoing CIRP or liquidation against the Corporate Debtor. The Resolution Professional's report confirmed undisputed debt of Rs. 9.63 Crore, default by the Personal Guarantor, and valid invocation of guarantee through Demand Notices under SARFAESI Act and Form-B notice by Canara Bank, which remained uncontested. The Tri determined that all conditions under Section 100 of IBC were satisfied, as the guarantor failed to provide evidence of payment or cancellation of guarantee. The application was found maintainable, and the Insolvency Resolution Process was initiated against the Personal Guarantor.
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