Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
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Regulations amend valuation requirements for bankruptcy proceedings of personal guarantors to corporate debtors by replacing the phrase "internationally accepted valuation standards" with "such valuation standards as notified by the Board through circular", thereby vesting the Board with rulemaking authority to specify applicable standards; they further mandate that a registered valuer must prepare the valuation report and maintain documentation in the format notified by the Board through circular, making compliance with Board notified formats and circulars mandatory for valuation reports and recordkeeping with effect from publication in the Official Gazette.
Regulations amend valuation requirements for bankruptcy proceedings of personal guarantors to corporate debtors by replacing the phrase "internationally accepted valuation standards" with "such valuation standards as notified by the Board through circular", thereby vesting the Board with rulemaking authority to specify applicable standards; they further mandate that a registered valuer must prepare the valuation report and maintain documentation in the format notified by the Board through circular, making compliance with Board notified formats and circulars mandatory for valuation reports and recordkeeping with effect from publication in the Official Gazette.
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