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 affirms the Adjudicating Authority's order, dismisses the appeal and directs refund of Rs.12,46,248 to the corporate debtor by 10.10.2025. The Tribunal held the interim resolution professional (IRP) withdrew Rs.2,62,564 and Rs.9,83,684 without Committee of Creditors' (CoC) ratification, rendering such withdrawals unauthorized and contrary to the IBC, CIRP Regulations and the Adjudicating Authority's order. The CoC validly replaced the IRP in accordance with s.27, and the replacement order attained finality. The resolution professional (RP) properly sought reimbursement; a Monitoring Committee (MC) may supervise plan implementation and delegate litigation to the erstwhile RP if authorized. No infirmity found in the impugned order.
The NCLAT affirms the Adjudicating Authority's order, dismisses the appeal and directs refund of Rs.12,46,248 to the corporate debtor by 10.10.2025. The Tribunal held the interim resolution professional (IRP) withdrew Rs.2,62,564 and Rs.9,83,684 without Committee of Creditors' (CoC) ratification, rendering such withdrawals unauthorized and contrary to the IBC, CIRP Regulations and the Adjudicating Authority's order. The CoC validly replaced the IRP in accordance with s.27, and the replacement order attained finality. The resolution professional (RP) properly sought reimbursement; a Monitoring Committee (MC) may supervise plan implementation and delegate litigation to the erstwhile RP if authorized. No infirmity found in the impugned order.
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