International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Insolvency and BankruptcySeptember 16, 2020Case LawsSC
Maintainability of CIRP application - NCLAT set aside the order of NCLT on the ground that applicant failed to prove that there was an outstanding amount - The NCLAT, when it dealt with the NCLT order, wrongly recorded that documents which were already rejected by the adjudicating authority could not have been the basis of the order of admission. - The NCLAT is wrong on all the counts - SC
Maintainability of CIRP application - NCLAT set aside the order of NCLT on the ground that applicant failed to prove that there was an outstanding amount - The NCLAT, when it dealt with the NCLT order, wrongly recorded that documents which were already rejected by the adjudicating authority could not have been the basis of the order of admission. - The NCLAT is wrong on all the counts - SC
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