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 BankruptcyDecember 10, 2020Case LawsAT
Initiation of CIRP - Default on the part of Corporate Debtor in making repayment of its dues - The Adjudicating Authority has landed in error in holding that there was no ‘debt’ as claimed by the Appellant and there was ‘deficiency in service’ provided by the Appellant. The findings recorded by the Adjudicating Authority are grossly erroneous and same cannot be supported. - AT
Initiation of CIRP - Default on the part of Corporate Debtor in making repayment of its dues - The Adjudicating Authority has landed in error in holding that there was no ‘debt’ as claimed by the Appellant and there was ‘deficiency in service’ provided by the Appellant. The findings recorded by the Adjudicating Authority are grossly erroneous and same cannot be supported. - AT
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