Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
The Insolvency and Bankruptcy Board of India has amended the corporate insolvency resolution regulations to provide that, for a corporate debtor classified as an MSME, the resolution professional shall appoint one set of registered valuers unless the committee records reasons in writing to appoint two sets. The amendment applies on publication in the Official Gazette and narrows the default valuation requirement for MSME resolution processes while preserving committee discretion to require additional valuation support.
The Insolvency and Bankruptcy Board of India has amended the corporate insolvency resolution regulations to provide that, for a corporate debtor classified as an MSME, the resolution professional shall appoint one set of registered valuers unless the committee records reasons in writing to appoint two sets. The amendment applies on publication in the Official Gazette and narrows the default valuation requirement for MSME resolution processes while preserving committee discretion to require additional valuation support.
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