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 dismissed the appeal filed by the legal heir of a deceased seller challenging the Adjudicating Authority's direction to execute sale deeds for the subject land in favour of the successful resolution applicant of the corporate debtor. NCLAT held that the entire consideration for the land had been paid, the land stood reflected as an asset in the corporate debtor's balance sheet and Information Memorandum, and possession had already passed, thereby completing the transaction and extinguishing the sellers' rights. The plea of violation of natural justice and objections based on an unregistered agreement and alleged invalidity of the power of attorney were rejected. NCLAT affirmed that the Adjudicating Authority had jurisdiction under s.60(5) IBC and ordered execution of sale deeds within 30 days.
NCLAT dismissed the appeal filed by the legal heir of a deceased seller challenging the Adjudicating Authority's direction to execute sale deeds for the subject land in favour of the successful resolution applicant of the corporate debtor. NCLAT held that the entire consideration for the land had been paid, the land stood reflected as an asset in the corporate debtor's balance sheet and Information Memorandum, and possession had already passed, thereby completing the transaction and extinguishing the sellers' rights. The plea of violation of natural justice and objections based on an unregistered agreement and alleged invalidity of the power of attorney were rejected. NCLAT affirmed that the Adjudicating Authority had jurisdiction under s.60(5) IBC and ordered execution of sale deeds within 30 days.
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