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...
Insolvency and BankruptcySeptember 7, 2020Case LawsTri
Suspension of initiation of corporate insolvency resolution process - insertion of Section 10A to I&B Code, 2016 - in view of the alleged default if any, had occurred even according to the own admission of the respondent/operational creditor as to be that of 30.04.2020, both in the petition/main application, this Tribunal cannot proceed any further due to the bar created by law - Tri
Suspension of initiation of corporate insolvency resolution process - insertion of Section 10A to I&B Code, 2016 - in view of the alleged default if any, had occurred even according to the own admission of the respondent/operational creditor as to be that of 30.04.2020, both in the petition/main application, this Tribunal cannot proceed any further due to the bar created by law - Tri
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