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The Insolvency and Bankruptcy Board of India has officially withdrawn the requirement for Insolvency Professionals to submit Form IP-1 for assignments under the Insolvency and Bankruptcy Code, 2016, effective immediately. This follows the earlier mandate to report appointments via the Assignment Module on the IBBI electronic portal and the introduction of a revised forms framework (CP-1 to CP-5) for CIRP processes, which replaced Form IP-1 as of June 1, 2025. The withdrawal, exercised under section 196 of the IBC, streamlines reporting obligations for Insolvency Professionals across all IBC processes, including CIRP, liquidation, voluntary liquidation, and personal guarantor insolvency proceedings.
The Insolvency and Bankruptcy Board of India has officially withdrawn the requirement for Insolvency Professionals to submit Form IP-1 for assignments under the Insolvency and Bankruptcy Code, 2016, effective immediately. This follows the earlier mandate to report appointments via the Assignment Module on the IBBI electronic portal and the introduction of a revised forms framework (CP-1 to CP-5) for CIRP processes, which replaced Form IP-1 as of June 1, 2025. The withdrawal, exercised under section 196 of the IBC, streamlines reporting obligations for Insolvency Professionals across all IBC processes, including CIRP, liquidation, voluntary liquidation, and personal guarantor insolvency proceedings.
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