Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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...
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Initiation of the Corporate Insolvency Resolution Process is permissible despite pending Company Court proceedings where statutory timelines for a Scheme of Arrangement were missed; the Rules of 2016 required transfer of unresolved second-motion proceedings to the Tribunal, and a belated unacted application is incompetent and should have been transferred. The Insolvency and Bankruptcy Code prevails over inconsistent provisions of the Companies Act, permitting CIRP priority and appointment and powers of an Interim Resolution Professional during moratorium. A scheme or compromise may still be considered within an IBC proceeding at the appropriate stage; the appellate order was set aside and the Tribunal's CIRP direction restored.
Initiation of the Corporate Insolvency Resolution Process is permissible despite pending Company Court proceedings where statutory timelines for a Scheme of Arrangement were missed; the Rules of 2016 required transfer of unresolved second-motion proceedings to the Tribunal, and a belated unacted application is incompetent and should have been transferred. The Insolvency and Bankruptcy Code prevails over inconsistent provisions of the Companies Act, permitting CIRP priority and appointment and powers of an Interim Resolution Professional during moratorium. A scheme or compromise may still be considered within an IBC proceeding at the appropriate stage; the appellate order was set aside and the Tribunal's CIRP direction restored.
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