Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Insolvency and BankruptcyApril 30, 2021Case LawsTri
Maintainability of application - initiation of CIRP - It appears to the naked eye that the last balance confirmation letter in which there is a signature appears to be forged. Hence, the balance confirmations cannot be considered under section 18 of the Limitation Act, 1872 as acknowledgements. - Tri
Maintainability of application - initiation of CIRP - It appears to the naked eye that the last balance confirmation letter in which there is a signature appears to be forged. Hence, the balance confirmations cannot be considered under section 18 of the Limitation Act, 1872 as acknowledgements. - Tri
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