Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Page of 4920
Press 'Enter' after typing page number.
61 to 80 of 98394 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
An earlier order granting possession and access to the Resolution Professional had already attained finality after dismissal of the appeal, so the suspended director could not reopen the question through a later access claim. The Appellate Tribunal held that the Adjudicating Authority erred in allowing withdrawal of the application while still directing the Resolution Professional to ensure full access to the applicant, because that direction effectively disturbed a concluded issue. The access direction was therefore set aside. The Tribunal did not decide the rights of other occupants allegedly operating from the premises, leaving them free to seek independent relief before the Adjudicating Authority if they claim obstruction.
An earlier order granting possession and access to the Resolution Professional had already attained finality after dismissal of the appeal, so the suspended director could not reopen the question through a later access claim. The Appellate Tribunal held that the Adjudicating Authority erred in allowing withdrawal of the application while still directing the Resolution Professional to ensure full access to the applicant, because that direction effectively disturbed a concluded issue. The access direction was therefore set aside. The Tribunal did not decide the rights of other occupants allegedly operating from the premises, leaving them free to seek independent relief before the Adjudicating Authority if they claim obstruction.
Note: It is a system-generated summary and is for quick reference only.