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 SC set aside the NCLAT order that had dismissed the appellant's challenge to proceedings under Section 9 of the IBC for a 176-day refiling delay, condoning the delay and restoring the appeal to its original number for adjudication on merits. The Court held that the appellant must be afforded an opportunity to prefer an appeal against Section 9 proceedings. The SC retained the two cost orders previously imposed (one by the NCLT and one by the NCLAT) and imposed an additional cost of Rs.5 lakh, otherwise directing the matter to proceed in accordance with law. The appeal is disposed of.
The SC set aside the NCLAT order that had dismissed the appellant's challenge to proceedings under Section 9 of the IBC for a 176-day refiling delay, condoning the delay and restoring the appeal to its original number for adjudication on merits. The Court held that the appellant must be afforded an opportunity to prefer an appeal against Section 9 proceedings. The SC retained the two cost orders previously imposed (one by the NCLT and one by the NCLAT) and imposed an additional cost of Rs.5 lakh, otherwise directing the matter to proceed in accordance with law. The appeal is disposed of.
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