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...
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Insolvency and BankruptcySeptember 5, 2020Case LawsSC
Viability and feasibility of Resolution Plan - NCLAT remitted /remanded back the matter to the NCLT with a direction to have the Resolution Plan resubmitted before the Committee of Creditors - the NCLAT was wrong in its approach - The impugned order of NCLAT is flawed and hence, liable to be set aside - Order of NCLT restored - SC
Viability and feasibility of Resolution Plan - NCLAT remitted /remanded back the matter to the NCLT with a direction to have the Resolution Plan resubmitted before the Committee of Creditors - the NCLAT was wrong in its approach - The impugned order of NCLAT is flawed and hence, liable to be set aside - Order of NCLT restored - SC
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