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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Moratorium under Section 14 imposed on commencement of CIRP against the corporate debtor did not bar initiation of insolvency proceedings under Section 95 against the personal guarantor, since Section 14 restricts recovery from the corporate debtor and does not preclude enforcement against a personal guarantor; invocation of the guarantee after CIRP was therefore valid, and admission of the Section 95 application was upheld. Section 10A was held inapplicable because it only restricts applications under Sections 7, 9 and 10 and does not prohibit proceedings against personal guarantors under Part III; consequently, the Section 95 proceedings were not inhibited. The admission order was affirmed and the appeal was dismissed. - NCLAT
Moratorium under Section 14 imposed on commencement of CIRP against the corporate debtor did not bar initiation of insolvency proceedings under Section 95 against the personal guarantor, since Section 14 restricts recovery from the corporate debtor and does not preclude enforcement against a personal guarantor; invocation of the guarantee after CIRP was therefore valid, and admission of the Section 95 application was upheld. Section 10A was held inapplicable because it only restricts applications under Sections 7, 9 and 10 and does not prohibit proceedings against personal guarantors under Part III; consequently, the Section 95 proceedings were not inhibited. The admission order was affirmed and the appeal was dismissed. - NCLAT
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