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 Insolvency and Bankruptcy Board of India issues a circular to insolvency professionals, directing stricter due diligence on eligibility of resolution applicants under Section 29A of the Insolvency and Bankruptcy Code, 2016. It reiterates existing obligations: inclusion of Section 29A ineligibility criteria in Form G, undertakings and affidavits from prospective resolution applicants confirming eligibility, and due diligence and certification by the resolution professional. Emphasizing that Section 29A compliance is essential to maintain process integrity and reduce post-approval legal challenges, the circular mandates resolution professionals to place a detailed note on Section 29A compliance before the Committee of Creditors and to ensure that related deliberations and observations are fully recorded in the minutes.
The Insolvency and Bankruptcy Board of India issues a circular to insolvency professionals, directing stricter due diligence on eligibility of resolution applicants under Section 29A of the Insolvency and Bankruptcy Code, 2016. It reiterates existing obligations: inclusion of Section 29A ineligibility criteria in Form G, undertakings and affidavits from prospective resolution applicants confirming eligibility, and due diligence and certification by the resolution professional. Emphasizing that Section 29A compliance is essential to maintain process integrity and reduce post-approval legal challenges, the circular mandates resolution professionals to place a detailed note on Section 29A compliance before the Committee of Creditors and to ensure that related deliberations and observations are fully recorded in the minutes.
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