Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
Page of 4824
Press 'Enter' after typing page number.
6141 to 6160 of 96463 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Applying a 25% related-party transaction filter, the Tribunal excluded Liquidhub Analytics Private Limited because its RPT level exceeded the prescribed threshold and it could not be treated as an uncontrolled comparable. It held that the search matrix is only a tool for identifying comparables, so rejection of the assessee's proposed comparables merely for absence from that matrix was unsustainable; the matter was remitted for fresh FAR analysis and filter-based examination. The Tribunal also required parity between cost and revenue in ESOP reimbursement under a cost-plus model, directed fresh working capital adjustment analysis, and upheld receivables adjustment in principle while requiring recomputation at LIBOR plus 200 basis points for delay beyond the agreed credit period.
Applying a 25% related-party transaction filter, the Tribunal excluded Liquidhub Analytics Private Limited because its RPT level exceeded the prescribed threshold and it could not be treated as an uncontrolled comparable. It held that the search matrix is only a tool for identifying comparables, so rejection of the assessee's proposed comparables merely for absence from that matrix was unsustainable; the matter was remitted for fresh FAR analysis and filter-based examination. The Tribunal also required parity between cost and revenue in ESOP reimbursement under a cost-plus model, directed fresh working capital adjustment analysis, and upheld receivables adjustment in principle while requiring recomputation at LIBOR plus 200 basis points for delay beyond the agreed credit period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
