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...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Insolvency and BankruptcyAugust 1, 2019Case LawsAT
Admissibility of CIRP petition under I&B code - as per invoice buyer is ‘Perfect IT Solution’ and not ‘Sify Technologies Limited’ (Respondent herein) - a disputed question of fact can be decided by a Court of Competent Jurisdiction and not by the Adjudicating Authority or by this Appellate Tribunal, hence the application u/s 9 is not maintainable
Admissibility of CIRP petition under I&B code - as per invoice buyer is ‘Perfect IT Solution’ and not ‘Sify Technologies Limited’ (Respondent herein) - a disputed question of fact can be decided by a Court of Competent Jurisdiction and not by the Adjudicating Authority or by this Appellate Tribunal, hence the application u/s 9 is not maintainable
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