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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HC transferred a winding up petition to NCLT under Section 434(1)(c) of the Companies Act. The court emphasized the legislative intent to revive corporate debtors and prevent liquidation. The primary focus was on exploring revival opportunities before concluding corporate death is inevitable. The Supreme Court's precedent in Action Ispat guided the decision, highlighting that IBC is a beneficial legislation aimed at protecting corporate entities from irretrievable financial collapse. The court stressed making comprehensive efforts to resuscitate the corporate debtor in the broader economic and stakeholder interests, prioritizing rehabilitation over liquidation. The transfer was deemed appropriate, with the appeal ultimately being dismissed.
HC transferred a winding up petition to NCLT under Section 434(1)(c) of the Companies Act. The court emphasized the legislative intent to revive corporate debtors and prevent liquidation. The primary focus was on exploring revival opportunities before concluding corporate death is inevitable. The Supreme Court's precedent in Action Ispat guided the decision, highlighting that IBC is a beneficial legislation aimed at protecting corporate entities from irretrievable financial collapse. The court stressed making comprehensive efforts to resuscitate the corporate debtor in the broader economic and stakeholder interests, prioritizing rehabilitation over liquidation. The transfer was deemed appropriate, with the appeal ultimately being dismissed.
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