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 affirmed the resolution plan's approval, rejecting appellant's objections regarding financial creditors' claims and resolution professional's (RP) conduct. The tribunal held that: (1) the two financial creditors had settled inter se claim disputes without manipulation, (2) RP adequately addressed land lease concerns from government, (3) valuation reports were confidentially maintained per regulations, and (4) the resolution plan received 100% vote share in the 9th Committee of Creditors meeting. The court emphasized the limited judicial review scope under IBC, prioritizing CoC's commercial wisdom when statutory compliance is demonstrated. Consequently, the appeal was dismissed, validating the resolution plan's approval.
NCLAT affirmed the resolution plan's approval, rejecting appellant's objections regarding financial creditors' claims and resolution professional's (RP) conduct. The tribunal held that: (1) the two financial creditors had settled inter se claim disputes without manipulation, (2) RP adequately addressed land lease concerns from government, (3) valuation reports were confidentially maintained per regulations, and (4) the resolution plan received 100% vote share in the 9th Committee of Creditors meeting. The court emphasized the limited judicial review scope under IBC, prioritizing CoC's commercial wisdom when statutory compliance is demonstrated. Consequently, the appeal was dismissed, validating the resolution plan's approval.
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