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 dismissed the appeal, upholding the NCLT order and finding the e-auction held on 06.09.2023 to be fair, transparent and in accordance with law. The Tribunal concluded the competing bidder was validly registered with timely EMD, system logs and bank records corroborated the bid sequence, and the Appellant remained continuously logged in yet failed to place a higher valid bid despite an automatic extension feature. Allegations of collusion, manipulation, bribery and unlawful access by the Liquidator were found to be unsubstantiated and contradicted by contemporaneous records; no contemporaneous complaints or independent proof were produced. Consequently, no infirmity in the liquidation process or orders was established and the appeal was dismissed.
The NCLAT dismissed the appeal, upholding the NCLT order and finding the e-auction held on 06.09.2023 to be fair, transparent and in accordance with law. The Tribunal concluded the competing bidder was validly registered with timely EMD, system logs and bank records corroborated the bid sequence, and the Appellant remained continuously logged in yet failed to place a higher valid bid despite an automatic extension feature. Allegations of collusion, manipulation, bribery and unlawful access by the Liquidator were found to be unsubstantiated and contradicted by contemporaneous records; no contemporaneous complaints or independent proof were produced. Consequently, no infirmity in the liquidation process or orders was established and the appeal was dismissed.
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