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 determined the time limitation for filing a company petition. The Respondent filed the petition on 12.08.2021, which was within the prescribed limitation period, considering multiple one-time settlement (OTS) letters extending the timeline and the Supreme Court's suo moto order extending limitation from 15.03.2020 to 28.02.2022. Despite multiple opportunities, the Appellant failed to contest the Respondent's submissions or provide contrary evidence. The Tribunal noted that limitation is a matter of both fact and law, which can be invoked at any stage. Relying on precedent, the Tribunal found no merit in the Appellant's challenge, consequently dismissing the appeal.
NCLAT determined the time limitation for filing a company petition. The Respondent filed the petition on 12.08.2021, which was within the prescribed limitation period, considering multiple one-time settlement (OTS) letters extending the timeline and the Supreme Court's suo moto order extending limitation from 15.03.2020 to 28.02.2022. Despite multiple opportunities, the Appellant failed to contest the Respondent's submissions or provide contrary evidence. The Tribunal noted that limitation is a matter of both fact and law, which can be invoked at any stage. Relying on precedent, the Tribunal found no merit in the Appellant's challenge, consequently dismissing the appeal.
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