Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Insolvency and BankruptcyDecember 16, 2022Case LawsAT
Possession of the property - Claim by third-party - Right of the corporate debtor over the leasehold property - the fact remains that on 01.12.2015, after the cancellation of the lease deed, the Corporate Debtor had no right or interest in the demised premises much less for the purpose of creating a third-party interest by entering into an agreement of management with the Appellant on 01.04.2017. - AT
Possession of the property - Claim by third-party - Right of the corporate debtor over the leasehold property - the fact remains that on 01.12.2015, after the cancellation of the lease deed, the Corporate Debtor had no right or interest in the demised premises much less for the purpose of creating a third-party interest by entering into an agreement of management with the Appellant on 01.04.2017. - AT
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