Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Dissolution of Corporate Debtor - The Insolvency Resolution Process under the I & B Code, 2016, is a Time Bound Process, and the Appellant / Promoter, having failed to project the Resolution Plan, within the specified time limit and later, the 1st Respondent / Resolution Professional, is not to accept any Plan - the end of Liquidation, requires complete Dissolution of an Entity - The order of dissolution passed by the adjudicating authority is proper, sustained - AT
Dissolution of Corporate Debtor - The Insolvency Resolution Process under the I & B Code, 2016, is a Time Bound Process, and the Appellant / Promoter, having failed to project the Resolution Plan, within the specified time limit and later, the 1st Respondent / Resolution Professional, is not to accept any Plan - the end of Liquidation, requires complete Dissolution of an Entity - The order of dissolution passed by the adjudicating authority is proper, sustained - AT
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