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...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
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Moratorium breaches involving sale of mortgaged property and withdrawals from a corporate debtor's funds may warrant restoration to preserve the insolvency estate during CIRP. The notes state that the Adjudicating Authority's residuary jurisdiction extends to consequential directions required to protect and restore estate assets, independently of a finding of fraudulent or wrongful trading. Relief depends on the nature of the restoration sought, and unsupported claims that withdrawals were authorised do not displace the statutory moratorium and management-transfer framework. A direction to restore funds to the corporate debtor's account is described as valid consequential relief. A reference for action under an omitted provision concerning moratorium contravention is stated to be infructuous.
Moratorium breaches involving sale of mortgaged property and withdrawals from a corporate debtor's funds may warrant restoration to preserve the insolvency estate during CIRP. The notes state that the Adjudicating Authority's residuary jurisdiction extends to consequential directions required to protect and restore estate assets, independently of a finding of fraudulent or wrongful trading. Relief depends on the nature of the restoration sought, and unsupported claims that withdrawals were authorised do not displace the statutory moratorium and management-transfer framework. A direction to restore funds to the corporate debtor's account is described as valid consequential relief. A reference for action under an omitted provision concerning moratorium contravention is stated to be infructuous.
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