Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Approval of Resolution plan under I&B Code - Operational Creditor has been paid Nil as against 27.83% to the Financial Creditor - distribution as made between the FC and the OC is arbitrary and discriminatory and in contravention of Section 30(2)(b) of the ‘I&B Code’ - directed to modify the plan with same treatment to OC
Approval of Resolution plan under I&B Code - Operational Creditor has been paid Nil as against 27.83% to the Financial Creditor - distribution as made between the FC and the OC is arbitrary and discriminatory and in contravention of Section 30(2)(b) of the ‘I&B Code’ - directed to modify the plan with same treatment to OC
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