Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Insolvency and BankruptcyFebruary 25, 2021Case LawsSC
Contempt Jurisdiction - Approval of Resolution Plan - Undoubtedly, the conduct of DVI has not been bona fide. - DVI was not just seeking an extension of time but a re-negotiation of its resolution plan after its approval by the CoC. - However, it would not be appropriate to exercise the contempt jurisdiction of this Court - Since DVI is in appeal before the NCLAT, we express no opinion on the merits of the submission. The NCLAT will take a view on the tenability and merits of the submission of DVI that the conditions precedent under the resolution plan have not been fulfilled after hearing the parties. - SC
Contempt Jurisdiction - Approval of Resolution Plan - Undoubtedly, the conduct of DVI has not been bona fide. - DVI was not just seeking an extension of time but a re-negotiation of its resolution plan after its approval by the CoC. - However, it would not be appropriate to exercise the contempt jurisdiction of this Court - Since DVI is in appeal before the NCLAT, we express no opinion on the merits of the submission. The NCLAT will take a view on the tenability and merits of the submission of DVI that the conditions precedent under the resolution plan have not been fulfilled after hearing the parties. - SC
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