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 allowed homebuyer's appeal challenging exclusion from resolution plan. Despite late claim filing and CoC's prior plan approval, the Tribunal directed resolution professional to submit homebuyer's details reflected in corporate debtor's records to resolution applicant. The applicant must prepare an addendum to resolution plan for CoC's consideration, recognizing undisputed claims substantiated in information memorandum. The decision emphasizes equitable treatment of homebuyers' claims, particularly for non-commercial entities, while maintaining the integrity of insolvency resolution process. Application disposed with directions for potential plan modification.
NCLAT allowed homebuyer's appeal challenging exclusion from resolution plan. Despite late claim filing and CoC's prior plan approval, the Tribunal directed resolution professional to submit homebuyer's details reflected in corporate debtor's records to resolution applicant. The applicant must prepare an addendum to resolution plan for CoC's consideration, recognizing undisputed claims substantiated in information memorandum. The decision emphasizes equitable treatment of homebuyers' claims, particularly for non-commercial entities, while maintaining the integrity of insolvency resolution process. Application disposed with directions for potential plan modification.
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