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 rejected the Appellant's claim against the Corporate Debtor, finding no substantive evidence to support the alleged financial transactions. The tribunal determined that the Joint Development Agreement was invalid due to the disqualification of the director who signed it under Section 164(2)(a) of the Companies Act, 2013. The Appellant failed to provide conclusive documentation proving direct payments or establishing a legitimate debt claim. Consequently, the appeal was dismissed without merit, upholding the Resolution Professional's decision to not admit the Appellant's claim during the Corporate Insolvency Resolution Process.
NCLAT rejected the Appellant's claim against the Corporate Debtor, finding no substantive evidence to support the alleged financial transactions. The tribunal determined that the Joint Development Agreement was invalid due to the disqualification of the director who signed it under Section 164(2)(a) of the Companies Act, 2013. The Appellant failed to provide conclusive documentation proving direct payments or establishing a legitimate debt claim. Consequently, the appeal was dismissed without merit, upholding the Resolution Professional's decision to not admit the Appellant's claim during the Corporate Insolvency Resolution Process.
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