Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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A suspended director who is also a personal guarantor may qualify as a person aggrieved because the CIRP outcome can expose personal assets to creditor enforcement. The notes explain that objections to CIRP must be raised promptly, and belated attempts to undo an advanced process undermine the Code's time-bound framework. CIRP valuations must be conducted by registered valuers under the prescribed regulations; they inform but do not bind the CoC, and earlier or private valuations do not displace compliant CIRP valuations. An investor commitment letter is not a resolution plan unless submitted in the prescribed form and timeline. Review of an approved plan remains limited to statutory non-compliance or material irregularity and does not extend to reassessing the CoC's commercial decision.
A suspended director who is also a personal guarantor may qualify as a person aggrieved because the CIRP outcome can expose personal assets to creditor enforcement. The notes explain that objections to CIRP must be raised promptly, and belated attempts to undo an advanced process undermine the Code's time-bound framework. CIRP valuations must be conducted by registered valuers under the prescribed regulations; they inform but do not bind the CoC, and earlier or private valuations do not displace compliant CIRP valuations. An investor commitment letter is not a resolution plan unless submitted in the prescribed form and timeline. Review of an approved plan remains limited to statutory non-compliance or material irregularity and does not extend to reassessing the CoC's commercial decision.
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