Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
The Liquidation Process Regulations are amended to require, for a corporate debtor classified as an MSME, the liquidator to appoint one registered valuer for each asset class. The liquidator may appoint two registered valuers only after consultation with the consultation committee and for reasons recorded in writing. The amendment takes effect on publication in the Official Gazette and also makes a drafting change in regulation 35 by inserting the word "further" in the existing proviso.
The Liquidation Process Regulations are amended to require, for a corporate debtor classified as an MSME, the liquidator to appoint one registered valuer for each asset class. The liquidator may appoint two registered valuers only after consultation with the consultation committee and for reasons recorded in writing. The amendment takes effect on publication in the Official Gazette and also makes a drafting change in regulation 35 by inserting the word "further" in the existing proviso.
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