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 NCLAT upheld the Supreme Court's decision setting aside the Resolution Plan approved by the CoC without prior CCI approval, rendering the plan unsustainable and nullifying all actions taken pursuant thereto. Consequently, the rights of all stakeholders were restored to the status quo ante. The Tribunal noted that the Supreme Court found inconsistencies in the data submitted and emphasized the need for greater scrutiny. With the Resolution Plan set aside, issues regarding the return of Performance Bank Guarantees (PBG) became moot. The Tribunal affirmed that returning the PBG to the resolution applicant was a consequential act following the Supreme Court's order and dismissed the appeals as misconceived.
The NCLAT upheld the Supreme Court's decision setting aside the Resolution Plan approved by the CoC without prior CCI approval, rendering the plan unsustainable and nullifying all actions taken pursuant thereto. Consequently, the rights of all stakeholders were restored to the status quo ante. The Tribunal noted that the Supreme Court found inconsistencies in the data submitted and emphasized the need for greater scrutiny. With the Resolution Plan set aside, issues regarding the return of Performance Bank Guarantees (PBG) became moot. The Tribunal affirmed that returning the PBG to the resolution applicant was a consequential act following the Supreme Court's order and dismissed the appeals as misconceived.
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