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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Initiation of CIRP - The amount cannot be construed as a ‘default’ as on January, 2019. It is satisfying that the Appellant could not establish any ‘default’ on the part of the Respondent by way of any documentary evidence - It is also an admitted fact that the Balance Sheet of the Respondent which was relied on by the Appellant, perusal thereof, crystal clear that the amount was accepted by the Respondent for investment purposes. - Application was rightly dismissed by the NCLT - AT
Initiation of CIRP - The amount cannot be construed as a ‘default’ as on January, 2019. It is satisfying that the Appellant could not establish any ‘default’ on the part of the Respondent by way of any documentary evidence - It is also an admitted fact that the Balance Sheet of the Respondent which was relied on by the Appellant, perusal thereof, crystal clear that the amount was accepted by the Respondent for investment purposes. - Application was rightly dismissed by the NCLT - AT
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