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 upheld the financial creditor status of two parties and rejected their secured creditor claim. The tribunal found no mortgage intent in title deed deposit and validated the 18% interest on the financial transaction. The appellate tribunal set aside the adjudicating authority's directions regarding claim reduction, resolution professional replacement, and forensic audit without sufficient grounds. The CIRP process was directed to complete within two months after resolving pending applications, with an extended timeline until 17.10.2025. The appeal was disposed of with specific directives addressing procedural and substantive aspects of the insolvency resolution process.
NCLAT upheld the financial creditor status of two parties and rejected their secured creditor claim. The tribunal found no mortgage intent in title deed deposit and validated the 18% interest on the financial transaction. The appellate tribunal set aside the adjudicating authority's directions regarding claim reduction, resolution professional replacement, and forensic audit without sufficient grounds. The CIRP process was directed to complete within two months after resolving pending applications, with an extended timeline until 17.10.2025. The appeal was disposed of with specific directives addressing procedural and substantive aspects of the insolvency resolution process.
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