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...
Insolvency and BankruptcyAugust 1, 2019Case LawsAT
Liquidation of Corporate debtor - time limitation - exclusion of time taken by Tribunal to decide to how the voting share of thousands of Allottees will be counted - the period from the date of application filed by the Association till the final decision can be excluded for the purpose of counting the 270 days but in interest of the Allottees not inclined to exclude total period and directed to exclude 90 days for counting the period of 270 days of ‘CIRP’
Liquidation of Corporate debtor - time limitation - exclusion of time taken by Tribunal to decide to how the voting share of thousands of Allottees will be counted - the period from the date of application filed by the Association till the final decision can be excluded for the purpose of counting the 270 days but in interest of the Allottees not inclined to exclude total period and directed to exclude 90 days for counting the period of 270 days of ‘CIRP’
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