Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Service of notice through an admitted email address may support a presumption of service where repeated communications do not bounce and the presumption remains unrebutted. The notes address recall of an ex parte insolvency order, stressing that parties must show cogent sufficient cause for non-appearance and a substantial delay in seeking recall. In time-bound IBC proceedings, unexplained delay may not be condoned or disregarded. The absence of fraud or misrepresentation is also relevant when challenging an ex parte order.
Service of notice through an admitted email address may support a presumption of service where repeated communications do not bounce and the presumption remains unrebutted. The notes address recall of an ex parte insolvency order, stressing that parties must show cogent sufficient cause for non-appearance and a substantial delay in seeking recall. In time-bound IBC proceedings, unexplained delay may not be condoned or disregarded. The absence of fraud or misrepresentation is also relevant when challenging an ex parte order.
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