Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
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Insolvency and BankruptcyAugust 12, 2023Case LawsAT
Submission of Resolution Plan - NCLT allowed the request for Extension/ exclusion of 90 days for re-publication of invitation for the Expression of Interest (EOI) (Form-G). - the CoC took a decision to issue fresh Form-G to give opportunity to all with the object of maximizing the value of Corporate Debtor - there are no error in the impugned order, warranting interference by this Appellate Tribunal in exercise of its appellate jurisdiction. - AT
Submission of Resolution Plan - NCLT allowed the request for Extension/ exclusion of 90 days for re-publication of invitation for the Expression of Interest (EOI) (Form-G). - the CoC took a decision to issue fresh Form-G to give opportunity to all with the object of maximizing the value of Corporate Debtor - there are no error in the impugned order, warranting interference by this Appellate Tribunal in exercise of its appellate jurisdiction. - AT
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