Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Insolvency and BankruptcyNovember 11, 2022Case LawsAT
Committee of Creditors - including the Appellant as member of CoC - The Adjudicating Authority has grossly erred in overlooking the fact that allowing membership of the Appellant on the CoC post the first CoC meeting does not wipe out the deliberations and decisions taken in the first CoC meeting - AT
Committee of Creditors - including the Appellant as member of CoC - The Adjudicating Authority has grossly erred in overlooking the fact that allowing membership of the Appellant on the CoC post the first CoC meeting does not wipe out the deliberations and decisions taken in the first CoC meeting - AT
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