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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HC analyzed the extinguishment of electricity consumption claims not included in the Corporate Insolvency Resolution Plan (CIRP). The court held that debts not submitted or incorporated in the resolution plan before the effective date stand extinguished. The resolution plan's sanctity is paramount, and subsequent claims cannot be entertained. The court affirmed the first respondent's locus standi to challenge demand notices against group companies. The CIRP resolution plan remains valid and binding unless set aside by a competent authority. The appeal was partly allowed, emphasizing the strict interpretation of the Insolvency and Bankruptcy Code's provisions regarding debt resolution and claim settlement.
HC analyzed the extinguishment of electricity consumption claims not included in the Corporate Insolvency Resolution Plan (CIRP). The court held that debts not submitted or incorporated in the resolution plan before the effective date stand extinguished. The resolution plan's sanctity is paramount, and subsequent claims cannot be entertained. The court affirmed the first respondent's locus standi to challenge demand notices against group companies. The CIRP resolution plan remains valid and binding unless set aside by a competent authority. The appeal was partly allowed, emphasizing the strict interpretation of the Insolvency and Bankruptcy Code's provisions regarding debt resolution and claim settlement.
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