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 company appeal, upholding the Principal Bench's confirmation of the impugned NCLT order and the approved resolution plan. The Tribunal held that nothing substantial survives for adjudication on merits where the Principal Bench has already validated the resolution plan and related determinations in the lead batch of appeals. The appellant's characterization of its submission as a contingent claim, and contention that the RP improperly treated it as an ordinary claim or artificially classified claims, did not alter the outcome; the resolution plan, including the 24-month cap for creditors to crystallize claims, stands confirmed and the challenge to the impugned order is rejected.
The NCLAT dismissed the company appeal, upholding the Principal Bench's confirmation of the impugned NCLT order and the approved resolution plan. The Tribunal held that nothing substantial survives for adjudication on merits where the Principal Bench has already validated the resolution plan and related determinations in the lead batch of appeals. The appellant's characterization of its submission as a contingent claim, and contention that the RP improperly treated it as an ordinary claim or artificially classified claims, did not alter the outcome; the resolution plan, including the 24-month cap for creditors to crystallize claims, stands confirmed and the challenge to the impugned order is rejected.
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