Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Financial Creditor - CIRP under I&B Code - Agreement to Sell - It is clear that the Appellant is an ‘allottee’ and further the Agreement suggest that the amount was disbursed by him towards the consideration of time value of money - the Appellant comes within the meaning of ‘Financial Creditor’.
Financial Creditor - CIRP under I&B Code - Agreement to Sell - It is clear that the Appellant is an ‘allottee’ and further the Agreement suggest that the amount was disbursed by him towards the consideration of time value of money - the Appellant comes within the meaning of ‘Financial Creditor’.
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