Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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Insolvency and BankruptcyApril 17, 2024Case LawsAT
CIRP - The Tribunal concluded that the security agreement was intended as additional security and did not absolve the debtor of its repayment obligations. The Tribunal reinforced that the original and subsequent agreements clearly outlined that the debtor was to remain liable for its debts, which were to be secured by specific mortgaged properties. The Tribunal upheld the decision of the lower court, allowing the claims of the financial institution as a creditor in the insolvency process.
CIRP - The Tribunal concluded that the security agreement was intended as additional security and did not absolve the debtor of its repayment obligations. The Tribunal reinforced that the original and subsequent agreements clearly outlined that the debtor was to remain liable for its debts, which were to be secured by specific mortgaged properties. The Tribunal upheld the decision of the lower court, allowing the claims of the financial institution as a creditor in the insolvency process.
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