Brand promotion expenditure requires an established associated-enterprise arrangement for transfer pricing, while management cross-charges must accoun...
Reassessment after the ordinary limitation period requires the escaped-income threshold and independent sanction, without expanding jurisdiction throu...
Transfer pricing comparability requires turnover and functional analysis, alongside rules on exempt-income disallowance and amalgamation goodwill depr...
A complainant's entitlement to appeal as a person aggrieved does...
Complainant participation in insolvency disciplinary appeals is not automatically mandatory, while later representative changes do not undo valid acts.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
A complainant's entitlement to appeal as a person aggrieved does not make joinder mandatory in an insolvency professional's appeal against a disciplinary order. Once the complaint is acted upon, the complainant need not participate unless required for just disposal or seeking impleadment. A successor authorised representative is neither a necessary nor a proper party where the appeal concerns the order's legality and propriety. Replacement of an authorised representative operates prospectively and does not invalidate acts previously performed. After a complaint has been accepted and disciplinary proceedings have produced misconduct findings, subsequent replacement cannot reopen the complainant's standing. The disciplinary order is assessed on the material before the disciplinary committee, rather than subsequent records.
A complainant's entitlement to appeal as a person aggrieved does not make joinder mandatory in an insolvency professional's appeal against a disciplinary order. Once the complaint is acted upon, the complainant need not participate unless required for just disposal or seeking impleadment. A successor authorised representative is neither a necessary nor a proper party where the appeal concerns the order's legality and propriety. Replacement of an authorised representative operates prospectively and does not invalidate acts previously performed. After a complaint has been accepted and disciplinary proceedings have produced misconduct findings, subsequent replacement cannot reopen the complainant's standing. The disciplinary order is assessed on the material before the disciplinary committee, rather than subsequent records.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Get Daily Updates 
