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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Maintainability of insolvency petitions by real estate allottees was examined, rejecting the corporate debtor's contention that the allottees were speculative investors where prior consent terms had already treated them as financial creditors, and holding that breach of settlement does not preclude a Section 7 application. The corporate debtor bears the burden to prove allotted unit numbers for threshold assessment. The matter is remanded for the adjudicating authority to determine whether the allottee applicants meet the statutory numerical threshold, with liberty granted to the corporate debtor and allottees to file additional affidavits and replies and for consequential orders if the threshold is satisfied.
Maintainability of insolvency petitions by real estate allottees was examined, rejecting the corporate debtor's contention that the allottees were speculative investors where prior consent terms had already treated them as financial creditors, and holding that breach of settlement does not preclude a Section 7 application. The corporate debtor bears the burden to prove allotted unit numbers for threshold assessment. The matter is remanded for the adjudicating authority to determine whether the allottee applicants meet the statutory numerical threshold, with liberty granted to the corporate debtor and allottees to file additional affidavits and replies and for consequential orders if the threshold is satisfied.
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