SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
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The court held that the Committee of Creditors (CoC) rightly considered and rejected the resolution plan submitted by M/s. Saverni Neutech Pvt. Ltd. and approved the plan of M/s. Trinity India Forgetech Pvt. Ltd. with 92.87% vote share. M/s. Saverni Neutech Pvt. Ltd. had no occasion to pray for a revised resolution plan when it failed to file a plan within the stipulated time. The Adjudicating Authority did not err in rejecting the application filed by Sandeep Jayantilal Vadodria. Regarding Prem Trading Company's appeal, its authorized representative Rakesh Patel was present in the CoC meeting and rightly exited from voting on approving the resolution plan due to conflict of interest as a co-resolution applicant. Prem Trading Company's 2.48% vote share was insignificant, and the plan was approved by HDFC Bank Ltd., the largest creditor with 92.87% vote share. The appeals were dismissed as lacking merit.
The court held that the Committee of Creditors (CoC) rightly considered and rejected the resolution plan submitted by M/s. Saverni Neutech Pvt. Ltd. and approved the plan of M/s. Trinity India Forgetech Pvt. Ltd. with 92.87% vote share. M/s. Saverni Neutech Pvt. Ltd. had no occasion to pray for a revised resolution plan when it failed to file a plan within the stipulated time. The Adjudicating Authority did not err in rejecting the application filed by Sandeep Jayantilal Vadodria. Regarding Prem Trading Company's appeal, its authorized representative Rakesh Patel was present in the CoC meeting and rightly exited from voting on approving the resolution plan due to conflict of interest as a co-resolution applicant. Prem Trading Company's 2.48% vote share was insignificant, and the plan was approved by HDFC Bank Ltd., the largest creditor with 92.87% vote share. The appeals were dismissed as lacking merit.
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