Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Insolvency and BankruptcyJuly 31, 2019Case LawsTri
CIR process - Non filing of FIR and action against offenders steeling goods, machineries and equipments, etc. of the CD - this Bench is conferred with power to direct Police/DM to provide assistance to the RP as contemplated u/s 429 of the Companies Act, 2013 r/w regulation 30 of CIRP Regulations, 2016 - State Machinery is under obligation to take action against the culprits causing loss to CD and also to protect the assets of the CD - direction issued
CIR process - Non filing of FIR and action against offenders steeling goods, machineries and equipments, etc. of the CD - this Bench is conferred with power to direct Police/DM to provide assistance to the RP as contemplated u/s 429 of the Companies Act, 2013 r/w regulation 30 of CIRP Regulations, 2016 - State Machinery is under obligation to take action against the culprits causing loss to CD and also to protect the assets of the CD - direction issued
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