International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
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Shifting of registered office under Rule 30(9) was upheld where the petitioner's appeal challenged only grant of interest on pre- and intra CIRP dues and no stay of the adjudicating order was obtained; the court applied the principle that mere pendency of an appeal does not suspend compliance absent an appellate stay and noted prior tribunal clarification that pendency is not a ground to avoid statutory requirements. The High Court concluded the Regional Director lawfully permitted relocation, finding no prejudice shown by the petitioners and that the second proviso of sub rule (9) did not bar consideration in these facts.
Shifting of registered office under Rule 30(9) was upheld where the petitioner's appeal challenged only grant of interest on pre- and intra CIRP dues and no stay of the adjudicating order was obtained; the court applied the principle that mere pendency of an appeal does not suspend compliance absent an appellate stay and noted prior tribunal clarification that pendency is not a ground to avoid statutory requirements. The High Court concluded the Regional Director lawfully permitted relocation, finding no prejudice shown by the petitioners and that the second proviso of sub rule (9) did not bar consideration in these facts.
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