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 dismissed appeals challenging preferential transaction findings under IBC Sections 43 and 44. The Tribunal upheld the Adjudicating Authority's determination that payments made by Corporate Debtor to related parties during look back period were not in ordinary course of business. Despite procedural challenges regarding ex-parte order, the Tribunal found no procedural irregularities, as notices were issued and replies were filed. The related party transactions were deemed preferential and non-exempt, requiring refund to the Corporate Debtor. Appeals were conclusively rejected without merit.
NCLAT dismissed appeals challenging preferential transaction findings under IBC Sections 43 and 44. The Tribunal upheld the Adjudicating Authority's determination that payments made by Corporate Debtor to related parties during look back period were not in ordinary course of business. Despite procedural challenges regarding ex-parte order, the Tribunal found no procedural irregularities, as notices were issued and replies were filed. The related party transactions were deemed preferential and non-exempt, requiring refund to the Corporate Debtor. Appeals were conclusively rejected without merit.
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