Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Insolvency and BankruptcyAugust 29, 2022Case LawsAT
CIRP - personal Guarantor to Corporate Debtor - Australian National - lack of any Agreement of Guarantee - invalidity of any such Guarantee, even if issued - the Appellant/Personal Guarantor (in the instant case), whether he resides in India or outside India, when a Petition is filed against him, as Personal Guarantor of the Corporate Debtor, the Adjudicating Authority, (National Company Law Tribunal) has jurisdiction, in whose territorial jurisdiction, the Registered Office of the Corporate Person is located - the residence of Personal Guarantor is not taken into account when proceedings against Personal Guarantor are initiated- AT
CIRP - personal Guarantor to Corporate Debtor - Australian National - lack of any Agreement of Guarantee - invalidity of any such Guarantee, even if issued - the Appellant/Personal Guarantor (in the instant case), whether he resides in India or outside India, when a Petition is filed against him, as Personal Guarantor of the Corporate Debtor, the Adjudicating Authority, (National Company Law Tribunal) has jurisdiction, in whose territorial jurisdiction, the Registered Office of the Corporate Person is located - the residence of Personal Guarantor is not taken into account when proceedings against Personal Guarantor are initiated- AT
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