Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Resolution professional was entitled to cooperation, project records and access from a party operating under project agreements because, once CIRP commenced, the RP had a statutory duty to preserve and protect the corporate debtor's assets. The tribunal held that the matter was not a mere contractual dispute and directed disclosure of documents and information, but declined to stop construction because continuation was necessary in the interest of stakeholders, especially homebuyers. It also held that unregistered development documents did not create title in immovable property, so the project remained with the corporate debtor, while the earlier registered mortgage over the land, units and receivables continued and was not displaced by later development arrangements.
Resolution professional was entitled to cooperation, project records and access from a party operating under project agreements because, once CIRP commenced, the RP had a statutory duty to preserve and protect the corporate debtor's assets. The tribunal held that the matter was not a mere contractual dispute and directed disclosure of documents and information, but declined to stop construction because continuation was necessary in the interest of stakeholders, especially homebuyers. It also held that unregistered development documents did not create title in immovable property, so the project remained with the corporate debtor, while the earlier registered mortgage over the land, units and receivables continued and was not displaced by later development arrangements.
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