Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Corporate Insolvency Resolution Process (CIRP) - Settlement proposal initially rejected by Committee of Creditors (CoC), revised proposal submitted and pending consideration. CoC can consider resolution plan and settlement proposal simultaneously. No requirement for CoC to hear respondent unless CoC decides for negotiations. Revised settlement proposal submitted, no need for further evidence unless required by CoC or Insolvency Resolution Professional (IRP). CIRP not stayed by Supreme Court. Application dismissed by Appellate Tribunal.
Corporate Insolvency Resolution Process (CIRP) - Settlement proposal initially rejected by Committee of Creditors (CoC), revised proposal submitted and pending consideration. CoC can consider resolution plan and settlement proposal simultaneously. No requirement for CoC to hear respondent unless CoC decides for negotiations. Revised settlement proposal submitted, no need for further evidence unless required by CoC or Insolvency Resolution Professional (IRP). CIRP not stayed by Supreme Court. Application dismissed by Appellate Tribunal.
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