Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The IBBI amended the Inspection and Investigation Regulations, 2017 by broadening references from "whole time member(s)" to "person(s)" and aligning the definition of insolvency professional related entities with the meaning in section 3(31A) of the Code. It also expanded the scope of regulation 13 to cover "directions", clarified in regulation 14 that the relevant direction must be issued by the Disciplinary Committee, and replaced the fixed Form A requirement with a format notified by the Board. Form A was omitted after Chapter V, making the prescribed format centrally notified rather than annexed to the regulations.
The IBBI amended the Inspection and Investigation Regulations, 2017 by broadening references from "whole time member(s)" to "person(s)" and aligning the definition of insolvency professional related entities with the meaning in section 3(31A) of the Code. It also expanded the scope of regulation 13 to cover "directions", clarified in regulation 14 that the relevant direction must be issued by the Disciplinary Committee, and replaced the fixed Form A requirement with a format notified by the Board. Form A was omitted after Chapter V, making the prescribed format centrally notified rather than annexed to the regulations.
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