Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
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Insolvency and BankruptcyMarch 29, 2024Case LawsAT
Calculation of the liquidator's fee in a corporate insolvency resolution process - The Appellate Tribunal finds that the lower Tribunal erred in not considering the various sales made by the liquidator, which are crucial in determining the amount realized. It emphasizes that both the unamended provision of Regulation 4 and the circular by the IBBI support the appellant's interpretation. Therefore, the Tribunal sets aside the previous order and remands the matter for reconsideration.
Calculation of the liquidator's fee in a corporate insolvency resolution process - The Appellate Tribunal finds that the lower Tribunal erred in not considering the various sales made by the liquidator, which are crucial in determining the amount realized. It emphasizes that both the unamended provision of Regulation 4 and the circular by the IBBI support the appellant's interpretation. Therefore, the Tribunal sets aside the previous order and remands the matter for reconsideration.
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