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 dismissed the appeals, upholding approval and implementation principles under the IBC. It held appellants (erstwhile promoters) had standing to challenge matters affecting guarantor rights but their conduct sought to thwart the CIRP and occasioned delays; NCLT costs against them were affirmed. The Court confirmed the CoC subsists until a resolution plan is implemented or liquidation ordered and retains authority over CIRP decisions. Delays in plan implementation were attributed to criminal and financial investigations impairing handover of unencumbered assets, not to the resolution applicant. Payments for pre-CIRP dues lacked CoC approval and were irregular; entitlement to EBITDA as claimed was unsubstantiated. No substantial question of law arose; appeals dismissed.
The SC dismissed the appeals, upholding approval and implementation principles under the IBC. It held appellants (erstwhile promoters) had standing to challenge matters affecting guarantor rights but their conduct sought to thwart the CIRP and occasioned delays; NCLT costs against them were affirmed. The Court confirmed the CoC subsists until a resolution plan is implemented or liquidation ordered and retains authority over CIRP decisions. Delays in plan implementation were attributed to criminal and financial investigations impairing handover of unencumbered assets, not to the resolution applicant. Payments for pre-CIRP dues lacked CoC approval and were irregular; entitlement to EBITDA as claimed was unsubstantiated. No substantial question of law arose; appeals dismissed.
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