Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Interim disciplinary suspension of a resolution professional across assignments unrelated to the CIRP giving rise to the charge raises proportionality and audi alteram partem concerns. Board confirmation requirements for appointment or replacement do not determine whether a charge in one CIRP permits exclusion from all other assignments. Regulation 13(7), which requires communicating a disciplinary order to committees of creditors in other assignments, preserves those committees' statutory discretion to retain or replace the professional. A blanket restriction without charges or a hearing concerning those assignments was treated as disproportionate. The suspension was stayed only for other assignments, while the disciplinary merits and the scope of appellate jurisdiction remained open.
Interim disciplinary suspension of a resolution professional across assignments unrelated to the CIRP giving rise to the charge raises proportionality and audi alteram partem concerns. Board confirmation requirements for appointment or replacement do not determine whether a charge in one CIRP permits exclusion from all other assignments. Regulation 13(7), which requires communicating a disciplinary order to committees of creditors in other assignments, preserves those committees' statutory discretion to retain or replace the professional. A blanket restriction without charges or a hearing concerning those assignments was treated as disproportionate. The suspension was stayed only for other assignments, while the disciplinary merits and the scope of appellate jurisdiction remained open.
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