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...
Page of 4827
Press 'Enter' after typing page number.
141 to 160 of 96536 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Threshold for a class of allottees requires proof of financial...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineffective.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Threshold for a class of allottees requires proof of financial debt and corresponding default; the petitioners established payment for 103 units and non-delivery, so the initiation of insolvency proceedings was justified and the petition was maintainable. Possession letters and notional delivery were found legally ineffective because tripartite sublease execution was a precondition to lawful physical delivery under the lease documentation; several possession letters related to unrelated floors or unexecuted subleases and thus carried no legal import, a conclusion supported by an independent Observer's report. Consequently, admission of the company petition was upheld and appeals dismissed.
Threshold for a class of allottees requires proof of financial debt and corresponding default; the petitioners established payment for 103 units and non-delivery, so the initiation of insolvency proceedings was justified and the petition was maintainable. Possession letters and notional delivery were found legally ineffective because tripartite sublease execution was a precondition to lawful physical delivery under the lease documentation; several possession letters related to unrelated floors or unexecuted subleases and thus carried no legal import, a conclusion supported by an independent Observer's report. Consequently, admission of the company petition was upheld and appeals dismissed.
Note: It is a system-generated summary and is for quick reference only.