Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
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Preferential, undervalued and fraudulent transactions - Related party transactions - It is amply clear that the Option Agreements I & II are preferential and undervalued transactions and, therefore, they are avoidance transactions as per sections 43 and 45 of IBC. Therefore, the two Option Agreements No. 1 and II are declared ‘null and void’ and any interest created in the property ‘Chambers’ project of the corporate debtor by virtue of these Option Agreements are also declared non est in law and ‘null and void’. - AT
Preferential, undervalued and fraudulent transactions - Related party transactions - It is amply clear that the Option Agreements I & II are preferential and undervalued transactions and, therefore, they are avoidance transactions as per sections 43 and 45 of IBC. Therefore, the two Option Agreements No. 1 and II are declared ‘null and void’ and any interest created in the property ‘Chambers’ project of the corporate debtor by virtue of these Option Agreements are also declared non est in law and ‘null and void’. - AT
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