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 the appeals and upheld approval of the resolution plan, finding no infirmity in the valuation process under Regulation 35. The panel held the third registered valuer's report to be admissible and not perverse, noting that certain units transferred to contractors were correctly excluded from the corporate debtor's asset base. The CoC's commercial wisdom in approving the plan was not interfered with. The dissenting financial creditor remains entitled to payment under section 30(2)(b), the quantum of which is to be determined using the liquidation value derived by averaging the two proximate valuation estimates (first and third valuer reports).
NCLAT dismissed the appeals and upheld approval of the resolution plan, finding no infirmity in the valuation process under Regulation 35. The panel held the third registered valuer's report to be admissible and not perverse, noting that certain units transferred to contractors were correctly excluded from the corporate debtor's asset base. The CoC's commercial wisdom in approving the plan was not interfered with. The dissenting financial creditor remains entitled to payment under section 30(2)(b), the quantum of which is to be determined using the liquidation value derived by averaging the two proximate valuation estimates (first and third valuer reports).
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