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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NCLAT allowed the appeal, set aside the impugned order and revived the Section 7 petition for de novo consideration by the Adjudicating Authority. The Tribunal directed the Adjudicating Authority to reassess admission in light of the Supreme Court's mandate favoring project-specific resolution, the status report on multiple projects, and varied intervention applications by homebuyers. The Corporate Debtor is granted one week to file a detailed reply and may place the Status Report and an additional affidavit on record. The Financial Creditor's claim based on the Debenture Trust Deed is to be examined afresh, including existence of debt and default, and whether CIRP should be confined to the hypothecated project or extended to other projects.
NCLAT allowed the appeal, set aside the impugned order and revived the Section 7 petition for de novo consideration by the Adjudicating Authority. The Tribunal directed the Adjudicating Authority to reassess admission in light of the Supreme Court's mandate favoring project-specific resolution, the status report on multiple projects, and varied intervention applications by homebuyers. The Corporate Debtor is granted one week to file a detailed reply and may place the Status Report and an additional affidavit on record. The Financial Creditor's claim based on the Debenture Trust Deed is to be examined afresh, including existence of debt and default, and whether CIRP should be confined to the hypothecated project or extended to other projects.
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