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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SC held that service of demand notice by Operational Creditor to Key Managerial Personnel at Corporate Debtor's registered office constitutes valid statutory notice under Section 8 of IBC. The appeal was allowed, setting aside previous orders and remanding the matter to NCLT for fresh adjudication on merits. The court emphasized that the demand notice explicitly called upon the Corporate Debtor to pay operational debt within ten days, and the issue of contract novation and precise default date requires detailed examination by NCLT through comprehensive evidentiary analysis.
SC held that service of demand notice by Operational Creditor to Key Managerial Personnel at Corporate Debtor's registered office constitutes valid statutory notice under Section 8 of IBC. The appeal was allowed, setting aside previous orders and remanding the matter to NCLT for fresh adjudication on merits. The court emphasized that the demand notice explicitly called upon the Corporate Debtor to pay operational debt within ten days, and the issue of contract novation and precise default date requires detailed examination by NCLT through comprehensive evidentiary analysis.
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