Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Validity of Resolution Plan - closure of CD - Resolution Plan is against the object of the Code and the application u/s 10 was filed with intent of closure of the Corporate Debtor for a purpose other than for the resolution of insolvency, or liquidation is against the scope and intent of the ‘I&B Code’ is in violation of Section 30(2)(e) - part of the approved Plan relates to closure of the CD is is set aside and rest part is approved
Validity of Resolution Plan - closure of CD - Resolution Plan is against the object of the Code and the application u/s 10 was filed with intent of closure of the Corporate Debtor for a purpose other than for the resolution of insolvency, or liquidation is against the scope and intent of the ‘I&B Code’ is in violation of Section 30(2)(e) - part of the approved Plan relates to closure of the CD is is set aside and rest part is approved
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