Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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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