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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Where annual listing fees had already been quantified against the corporate debtors and only recovery remained, the dispute over de-freezing their demat accounts fell within the NCLT's residuary jurisdiction under Section 60(5)(c) of the IBC. The Tribunal held that securities regulatory provisions did not bar such relief when no further regulatory determination was pending, and that the insolvency regime could govern preservation and control of the debtors' assets, including securities. Applying the IBC's overriding effect, the NCLAT upheld the de-freezing orders and rejected the challenge to NCLT jurisdiction, dismissing the appeals.
Where annual listing fees had already been quantified against the corporate debtors and only recovery remained, the dispute over de-freezing their demat accounts fell within the NCLT's residuary jurisdiction under Section 60(5)(c) of the IBC. The Tribunal held that securities regulatory provisions did not bar such relief when no further regulatory determination was pending, and that the insolvency regime could govern preservation and control of the debtors' assets, including securities. Applying the IBC's overriding effect, the NCLAT upheld the de-freezing orders and rejected the challenge to NCLT jurisdiction, dismissing the appeals.
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