Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Final debt recovery adjudication fixing personal guarantors' joint and several liability for the entire dues prevents them from re-agitating a claim that their guarantees were limited to the market value of mortgaged properties in collateral proceedings under Section 114 of the Code. Guarantee clauses requiring payment on default and permitting enforcement despite unrealisable security operate with mortgage-related provisions, rather than creating a liability cap. A repayment plan requires the prescribed affirmative creditor vote; the Adjudicating Authority cannot substitute its commercial view where that approval is absent. No prejudice or vitiation of the statutory process was established.
Final debt recovery adjudication fixing personal guarantors' joint and several liability for the entire dues prevents them from re-agitating a claim that their guarantees were limited to the market value of mortgaged properties in collateral proceedings under Section 114 of the Code. Guarantee clauses requiring payment on default and permitting enforcement despite unrealisable security operate with mortgage-related provisions, rather than creating a liability cap. A repayment plan requires the prescribed affirmative creditor vote; the Adjudicating Authority cannot substitute its commercial view where that approval is absent. No prejudice or vitiation of the statutory process was established.
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TaxTMI 
TaxTMI 
of 4884 
