Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Insolvency and BankruptcyOctober 22, 2022Case LawsAT
CIRP - recovery of arrear of sales tax / VAT - first charge in favor of revenue - removal of lien created over the factory premises and landed property - overriding effect covered under Section 238 of the IBC - the impugned order passed by the Adjudicating Authority removing the lien cannot be sustained in the eye of law - AT
CIRP - recovery of arrear of sales tax / VAT - first charge in favor of revenue - removal of lien created over the factory premises and landed property - overriding effect covered under Section 238 of the IBC - the impugned order passed by the Adjudicating Authority removing the lien cannot be sustained in the eye of law - AT
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