SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
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Written authorisation and a confidentiality undertaking are required before a suspended director's non-voting representative participates in Committee of Creditors deliberations on commercially sensitive resolution plans. Earlier participation does not waive these safeguards, and no adjournment for later regularisation is mandatory. Resolution-plan materials may be disclosed after the undertaking is received, provided disclosure occurs before voting closes and permits meaningful representations. Committee proceedings and an approved, implemented plan are not to be disturbed for procedural objections absent demonstrated substantive prejudice.
Written authorisation and a confidentiality undertaking are required before a suspended director's non-voting representative participates in Committee of Creditors deliberations on commercially sensitive resolution plans. Earlier participation does not waive these safeguards, and no adjournment for later regularisation is mandatory. Resolution-plan materials may be disclosed after the undertaking is received, provided disclosure occurs before voting closes and permits meaningful representations. Committee proceedings and an approved, implemented plan are not to be disturbed for procedural objections absent demonstrated substantive prejudice.
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