Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
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Insolvency Professionals must conduct further enquiry where indicators suggest that CIRP or liquidation may be used for a fraudulent or malicious purpose unrelated to insolvency resolution or liquidation. Relevant indicators include a dominant recently assigned single creditor, connected corporate debtors entering CIRP with overlapping creditors, limited competitive bidding, unsupported disproportionate recoveries, links to fraud proceedings, and unjustified related-party loans or write-offs. Indicators are illustrative and not conclusive; they require holistic, contextual assessment based on records available in the ordinary course. Where reasonable grounds support suspected misuse, the IP must apply to the Adjudicating Authority, identifying the indicators, supporting material, and reasons for seeking directions.
Insolvency Professionals must conduct further enquiry where indicators suggest that CIRP or liquidation may be used for a fraudulent or malicious purpose unrelated to insolvency resolution or liquidation. Relevant indicators include a dominant recently assigned single creditor, connected corporate debtors entering CIRP with overlapping creditors, limited competitive bidding, unsupported disproportionate recoveries, links to fraud proceedings, and unjustified related-party loans or write-offs. Indicators are illustrative and not conclusive; they require holistic, contextual assessment based on records available in the ordinary course. Where reasonable grounds support suspected misuse, the IP must apply to the Adjudicating Authority, identifying the indicators, supporting material, and reasons for seeking directions.
Note: It is a system-generated summary and is for quick reference only.
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