Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
IBBI has specified the operative formats to be used under the CIRP Regulations, as amended by the Third Amendment Regulations, 2026. The circular prescribes forms for public announcement, consent of resolution professional and authorised representative, list of assets and records, and proofs of claim by operational creditors, financial creditors, workmen, employees and other creditors. It also sets the formats for withdrawal of CIRP, invitation for expression of interest, two-stage approval of resolution plans, and the compliance certificate. The enclosed forms standardise disclosures, claim particulars, voting-related details, and compliance confirmations for use in corporate insolvency resolution processes.
IBBI has specified the operative formats to be used under the CIRP Regulations, as amended by the Third Amendment Regulations, 2026. The circular prescribes forms for public announcement, consent of resolution professional and authorised representative, list of assets and records, and proofs of claim by operational creditors, financial creditors, workmen, employees and other creditors. It also sets the formats for withdrawal of CIRP, invitation for expression of interest, two-stage approval of resolution plans, and the compliance certificate. The enclosed forms standardise disclosures, claim particulars, voting-related details, and compliance confirmations for use in corporate insolvency resolution processes.
Note: It is a system-generated summary and is for quick reference only.