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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The IBBI promulgated the Fifth Amendment Regulations, 2025, amending the Insolvency Resolution Process for Corporate Persons Regulations, 2016. Key modifications include mandating disclosure of all identified avoidance transactions and fraudulent or wrongful trading details in the information memorandum and subsequent filings before the Adjudicating Authority. Resolution plans must not assign avoidance transactions or fraudulent trading liabilities unless disclosed to prospective resolution applicants prior to the submission deadline. These amendments apply prospectively, excluding resolution plans submitted before the commencement date of the Fifth Amendment. This regulatory update enhances transparency and accountability in insolvency resolution processes under the IBC framework.
The IBBI promulgated the Fifth Amendment Regulations, 2025, amending the Insolvency Resolution Process for Corporate Persons Regulations, 2016. Key modifications include mandating disclosure of all identified avoidance transactions and fraudulent or wrongful trading details in the information memorandum and subsequent filings before the Adjudicating Authority. Resolution plans must not assign avoidance transactions or fraudulent trading liabilities unless disclosed to prospective resolution applicants prior to the submission deadline. These amendments apply prospectively, excluding resolution plans submitted before the commencement date of the Fifth Amendment. This regulatory update enhances transparency and accountability in insolvency resolution processes under the IBC framework.
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