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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An execution application seeking impleadment of additional respondents and questioning the dissolution of the award-debtor company on allegations of fraud and misrepresentation was held non-maintainable for want of jurisdiction. Issues arising out of or in relation to insolvency resolution/liquidation, including whether a dissolution order was procured by fraud or whether funds were misappropriated, fall within the wide residuary jurisdiction of the NCLT under s.60(5)(c) IBC, with penalties for fraud contemplated under s.65, and civil court jurisdiction is expressly barred by ss.63 and 231 IBC. Further, an executing court cannot go behind the decree or the dissolution order unless set aside in appropriate proceedings. The execution and interim applications were dismissed - HC
An execution application seeking impleadment of additional respondents and questioning the dissolution of the award-debtor company on allegations of fraud and misrepresentation was held non-maintainable for want of jurisdiction. Issues arising out of or in relation to insolvency resolution/liquidation, including whether a dissolution order was procured by fraud or whether funds were misappropriated, fall within the wide residuary jurisdiction of the NCLT under s.60(5)(c) IBC, with penalties for fraud contemplated under s.65, and civil court jurisdiction is expressly barred by ss.63 and 231 IBC. Further, an executing court cannot go behind the decree or the dissolution order unless set aside in appropriate proceedings. The execution and interim applications were dismissed - HC
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