Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
Personal guarantor insolvency jurisdiction follows the corporate debtor's CIRP Bench, enabling inter-territorial transfer and preventing parallel proc...
Section 47-A undervaluation threshold: fraudulent intent requirement faces reconsideration after referral to a larger Bench for authoritative resoluti...
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Liquidation-process amendments apply prospectively unless expressly made retrospective. A liquidation order fixing the liquidation commencement date and directing the liquidator to explore sale of the corporate debtor as a going concern initiates the governing process; later auction and sale steps merely implement it. A subsequent amendment therefore cannot alter rights and obligations under the regime applicable on that date. The Tribunal set aside retrospective application of the amendment and remanded consequential reliefs and concessions for fresh consideration according to law.
Liquidation-process amendments apply prospectively unless expressly made retrospective. A liquidation order fixing the liquidation commencement date and directing the liquidator to explore sale of the corporate debtor as a going concern initiates the governing process; later auction and sale steps merely implement it. A subsequent amendment therefore cannot alter rights and obligations under the regime applicable on that date. The Tribunal set aside retrospective application of the amendment and remanded consequential reliefs and concessions for fresh consideration according to law.
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