Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Alteration of acquisition structure expressly permitted by terms of an approved resolution plan and approved by the committee of creditors or implementation monitoring committee does not violate the time limit for completion of the corporate insolvency resolution process where the originally approved plan was submitted to the adjudicating authority within the statutory timeline; modification approved thereafter and placed before the authority is not a timeline breach. Operational creditors, including employees, are entitled to the amounts provided in the approved plan and employee provident fund and gratuity dues must be paid in full notwithstanding any capped earmark in the plan.
Alteration of acquisition structure expressly permitted by terms of an approved resolution plan and approved by the committee of creditors or implementation monitoring committee does not violate the time limit for completion of the corporate insolvency resolution process where the originally approved plan was submitted to the adjudicating authority within the statutory timeline; modification approved thereafter and placed before the authority is not a timeline breach. Operational creditors, including employees, are entitled to the amounts provided in the approved plan and employee provident fund and gratuity dues must be paid in full notwithstanding any capped earmark in the plan.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
