Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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NCLAT upheld the Adjudicating Authority's order admitting the Section 7 application. The Tribunal found no merit in the Corporate Debtor's arguments challenging the application, specifically ruling that: (1) Section 10A does not bar applications for defaults post-prohibited period, (2) the Acquisition Agreement was void due to non-compliance with consent requirements, (3) the Adjudicating Authority had jurisdiction to examine the Agreement's validity, and (4) financial debt and default were conclusively established. The Tribunal rejected all contentions raised by the appellant and dismissed the appeal, thereby confirming the original Section 7 application's admission.
NCLAT upheld the Adjudicating Authority's order admitting the Section 7 application. The Tribunal found no merit in the Corporate Debtor's arguments challenging the application, specifically ruling that: (1) Section 10A does not bar applications for defaults post-prohibited period, (2) the Acquisition Agreement was void due to non-compliance with consent requirements, (3) the Adjudicating Authority had jurisdiction to examine the Agreement's validity, and (4) financial debt and default were conclusively established. The Tribunal rejected all contentions raised by the appellant and dismissed the appeal, thereby confirming the original Section 7 application's admission.
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