Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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Withdrawal of CIRP before constitution of the Committee of Creditors was held maintainable where Form FA was filed after admission, no public announcement had been made, and the interim resolution professional submitted the withdrawal application within the time prescribed by Regulation 30A. The Tribunal held that the procedure at this stage does not require notice to every creditor, and the absence of any objection before the Adjudicating Authority was material. Read with Section 12A, Regulation 30A permits withdrawal through the interim resolution professional before CoC constitution, and the impugned withdrawal order was upheld; the appeals were dismissed.
Withdrawal of CIRP before constitution of the Committee of Creditors was held maintainable where Form FA was filed after admission, no public announcement had been made, and the interim resolution professional submitted the withdrawal application within the time prescribed by Regulation 30A. The Tribunal held that the procedure at this stage does not require notice to every creditor, and the absence of any objection before the Adjudicating Authority was material. Read with Section 12A, Regulation 30A permits withdrawal through the interim resolution professional before CoC constitution, and the impugned withdrawal order was upheld; the appeals were dismissed.
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