Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents demanding a transfer fee, despite the absence of approval for Clause 15.15.5 of the Resolution Plan by the adjudicating authority or appellate forums. It holds that since the Resolution Plan was not fully approved, the claims therein are not frozen and binding, allowing the respondents to demand the transfer fee. - The Calcutta High Court dismisses the writ petition, ruling in favor of the respondents' right to demand a transfer fee, as Clause 15.15.5 of the Resolution Plan was not approved.
CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents demanding a transfer fee, despite the absence of approval for Clause 15.15.5 of the Resolution Plan by the adjudicating authority or appellate forums. It holds that since the Resolution Plan was not fully approved, the claims therein are not frozen and binding, allowing the respondents to demand the transfer fee. - The Calcutta High Court dismisses the writ petition, ruling in favor of the respondents' right to demand a transfer fee, as Clause 15.15.5 of the Resolution Plan was not approved.
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