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 regarding corporate debtor's liquidation. The CoC, with 100% vote share, decided to liquidate after no compliant resolution plans were received during CIRP. The Tribunal upheld the CoC's commercial wisdom, finding no arbitrary decision in liquidation process. The Tribunal referenced precedents affirming CoC's statutory power to initiate liquidation at any stage before resolution plan confirmation. The decision emphasized that when no viable resolution plan exists and statutory procedures were followed, judicial interference is unwarranted. The liquidator was authorized to sell assets through various methods, including standalone, slump sale, or parcel sales, with potential for exploring going concern proposals subsequently.
NCLAT dismissed appeal regarding corporate debtor's liquidation. The CoC, with 100% vote share, decided to liquidate after no compliant resolution plans were received during CIRP. The Tribunal upheld the CoC's commercial wisdom, finding no arbitrary decision in liquidation process. The Tribunal referenced precedents affirming CoC's statutory power to initiate liquidation at any stage before resolution plan confirmation. The decision emphasized that when no viable resolution plan exists and statutory procedures were followed, judicial interference is unwarranted. The liquidator was authorized to sell assets through various methods, including standalone, slump sale, or parcel sales, with potential for exploring going concern proposals subsequently.
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