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 set aside the impugned NCLT order dismissing the Section 7 IBC, 2016 petition and remanded the matter for fresh adjudication. The Tribunal found the NCLT failed to interpret clause 9 of the 09.05.2019 agreement and the 07.01.2020 Assignment Deed, and did not assess whether the Respondent admitted liability via agreement, acknowledgment or correspondence. The NCLT is directed to restore the petition to its original number and decide afresh after examining the Agreement, Assignment Deed, acknowledgment and communications on record. The Respondent is at liberty to advance all defenses before the NCLT. Appeal disposed.
NCLAT set aside the impugned NCLT order dismissing the Section 7 IBC, 2016 petition and remanded the matter for fresh adjudication. The Tribunal found the NCLT failed to interpret clause 9 of the 09.05.2019 agreement and the 07.01.2020 Assignment Deed, and did not assess whether the Respondent admitted liability via agreement, acknowledgment or correspondence. The NCLT is directed to restore the petition to its original number and decide afresh after examining the Agreement, Assignment Deed, acknowledgment and communications on record. The Respondent is at liberty to advance all defenses before the NCLT. Appeal disposed.
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