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, upholding NCLT's rejection of CA No. 121/2022. It held that the NCLT order dated 18.07.2019, by which the appellant was impleaded in proceedings under ss. 241-242 based on an SFIO report, had merged into the appellate order passed by NCLAT in Company Appeal No. 215/2019, which was decided on merits. Consequently, the original NCLT order could not be invoked to seek review or recall before NCLT. The subsequent filing and withdrawal of an appeal before SC did not disturb the doctrine of merger or revive any right to challenge the NCLT order. Reliance on prior SC remand orders in similar impleadment matters was rejected, as those contentions had already been raised before SC when the appellant withdrew its appeal.
NCLAT dismissed the appeal, upholding NCLT's rejection of CA No. 121/2022. It held that the NCLT order dated 18.07.2019, by which the appellant was impleaded in proceedings under ss. 241-242 based on an SFIO report, had merged into the appellate order passed by NCLAT in Company Appeal No. 215/2019, which was decided on merits. Consequently, the original NCLT order could not be invoked to seek review or recall before NCLT. The subsequent filing and withdrawal of an appeal before SC did not disturb the doctrine of merger or revive any right to challenge the NCLT order. Reliance on prior SC remand orders in similar impleadment matters was rejected, as those contentions had already been raised before SC when the appellant withdrew its appeal.
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