Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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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