Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
