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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HC allowed the petition, set aside the impugned order dated 28.06.2024 and remitted the matter to the liquidator for adjudication on merits of the Petitioner's claim for Rs. 21,94,745/-. The HC held the liquidator's rejection of the Claim Statement as hyper-technical and unjustified for a two-day marginal delay, and emphasized the liquidator's fiduciary, non-partisan role. The HC recognized the Petitioner as a "secured creditor" under Section 3(30) of the IBC and reiterated that provident fund, pension and gratuity dues fall outside the liquidation estate under Section 36. The liquidator is directed to adjudicate the claim in accordance with the IBC and the Liquidation Regulations.
HC allowed the petition, set aside the impugned order dated 28.06.2024 and remitted the matter to the liquidator for adjudication on merits of the Petitioner's claim for Rs. 21,94,745/-. The HC held the liquidator's rejection of the Claim Statement as hyper-technical and unjustified for a two-day marginal delay, and emphasized the liquidator's fiduciary, non-partisan role. The HC recognized the Petitioner as a "secured creditor" under Section 3(30) of the IBC and reiterated that provident fund, pension and gratuity dues fall outside the liquidation estate under Section 36. The liquidator is directed to adjudicate the claim in accordance with the IBC and the Liquidation Regulations.
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