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 4828
Press 'Enter' after typing page number.
161 to 180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Resolution professional is entitled to fees and actual expenses incurred until approval of the withdrawal application and handover; Regulation requiring deposit of expenses until approval includes the professional's fee, so payment cannot be limited to the filing date of the withdrawal. The Committee of Creditors exclusively fixes the resolution professional's fees as a commercial decision, and the Adjudicating Authority's jurisdiction to fix fees is limited to cases where the applicant failed to propose fees at CIRP initiation; it cannot generally alter CoC fixation. An order reducing fees without CoC recommendation and without applying the expenses-deposit rule was set aside and remanded for fresh decision in accordance with the Code and regulations.
Resolution professional is entitled to fees and actual expenses incurred until approval of the withdrawal application and handover; Regulation requiring deposit of expenses until approval includes the professional's fee, so payment cannot be limited to the filing date of the withdrawal. The Committee of Creditors exclusively fixes the resolution professional's fees as a commercial decision, and the Adjudicating Authority's jurisdiction to fix fees is limited to cases where the applicant failed to propose fees at CIRP initiation; it cannot generally alter CoC fixation. An order reducing fees without CoC recommendation and without applying the expenses-deposit rule was set aside and remanded for fresh decision in accordance with the Code and regulations.
Note: It is a system-generated summary and is for quick reference only.