Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
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Liquidation process regulations were extensively amended to strengthen committee of creditors control, tighten timelines, and standardise filings. The liquidator must now obtain committee approval for key actions including professional appointments, fees, valuation, claims-related matters, sale terms, private sale, compromise filings, extension requests, and early dissolution, while the committee continues through liquidation subject to revised membership and voting rules. Claims verification, stakeholder updates, and distribution timelines were shortened; form-based filings were replaced by Board-notified formats; and obsolete provisions on consultation committees and certain schedules were removed. The amendments also restrict sales to ineligible resolution applicants and related parties, and require a model liquidation timeline.
Liquidation process regulations were extensively amended to strengthen committee of creditors control, tighten timelines, and standardise filings. The liquidator must now obtain committee approval for key actions including professional appointments, fees, valuation, claims-related matters, sale terms, private sale, compromise filings, extension requests, and early dissolution, while the committee continues through liquidation subject to revised membership and voting rules. Claims verification, stakeholder updates, and distribution timelines were shortened; form-based filings were replaced by Board-notified formats; and obsolete provisions on consultation committees and certain schedules were removed. The amendments also restrict sales to ineligible resolution applicants and related parties, and require a model liquidation timeline.
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