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Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Challenging the approval of Resolution plan -Delaying Tactics - This ‘Tribunal’ taking note of the divergent contentions advanced on either side and also bearing in mind the facts and circumstances of the present case, in a conspectus comes to a resultant conclusion that the ‘Adjudicating Authority’ (National Company Law Tribunal, Cochin Bench) had in application had come to a correct conclusion on 22.02.2021 that the ‘Appellant’/‘Applicants’ claim for rejection of ‘Resolution Plan’ could not be entertained at the stage when ‘Resolution Professional’ had filed the ‘Resolution Plan’ before it, and also when the Plan was to be approved. - AT
Challenging the approval of Resolution plan -Delaying Tactics - This ‘Tribunal’ taking note of the divergent contentions advanced on either side and also bearing in mind the facts and circumstances of the present case, in a conspectus comes to a resultant conclusion that the ‘Adjudicating Authority’ (National Company Law Tribunal, Cochin Bench) had in application had come to a correct conclusion on 22.02.2021 that the ‘Appellant’/‘Applicants’ claim for rejection of ‘Resolution Plan’ could not be entertained at the stage when ‘Resolution Professional’ had filed the ‘Resolution Plan’ before it, and also when the Plan was to be approved. - AT
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