Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Insolvency and BankruptcyOctober 12, 2022Case LawsAT
Initiation of CIRP - Financial Creditors - For an applicant to be a financial creditor, a debt along with interest should be disbursed against the consideration time value of money, whereas in the present case the entries in the balance sheets by which the acknowledgment of debt claimed to be in limitation, do not show any interest accruing on the claimed loan amount- AT
Initiation of CIRP - Financial Creditors - For an applicant to be a financial creditor, a debt along with interest should be disbursed against the consideration time value of money, whereas in the present case the entries in the balance sheets by which the acknowledgment of debt claimed to be in limitation, do not show any interest accruing on the claimed loan amount- AT
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