Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
IBBI has specified two prescribed formats under the Bankruptcy Process for Personal Guarantors to Corporate Debtors Regulations, 2019, as amended in 2026. Form A is the written consent for an insolvency professional to act as bankruptcy trustee under regulation 3(3), and Form B is the proxy appointment form for a creditor's committee meeting under regulation 26(2). The circular also states that the enclosed annexure contains the formats and issues them in exercise of powers under the Code and the regulations.
IBBI has specified two prescribed formats under the Bankruptcy Process for Personal Guarantors to Corporate Debtors Regulations, 2019, as amended in 2026. Form A is the written consent for an insolvency professional to act as bankruptcy trustee under regulation 3(3), and Form B is the proxy appointment form for a creditor's committee meeting under regulation 26(2). The circular also states that the enclosed annexure contains the formats and issues them in exercise of powers under the Code and the regulations.
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