Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
IBC's overriding effect was held to displace inconsistent contractual or prior statutory claims, and the approved resolution plan was binding on all stakeholders, including shareholders and the State. A shareholder of the corporate debtor had no independent right in project or leasehold assets, so dilution of that interest under the CIRP was a statutory insolvency consequence, not a violation of Article 300A. The Court also rejected Article 14 and plan-modification objections, holding that retention of the operator fell within commercial discretion and supported going-concern continuity. Fresh tender and FDI-based challenges were declined as matters within the insolvency framework and regulatory domain. Re-litigation was treated as abuse of process, and costs were upheld.
IBC's overriding effect was held to displace inconsistent contractual or prior statutory claims, and the approved resolution plan was binding on all stakeholders, including shareholders and the State. A shareholder of the corporate debtor had no independent right in project or leasehold assets, so dilution of that interest under the CIRP was a statutory insolvency consequence, not a violation of Article 300A. The Court also rejected Article 14 and plan-modification objections, holding that retention of the operator fell within commercial discretion and supported going-concern continuity. Fresh tender and FDI-based challenges were declined as matters within the insolvency framework and regulatory domain. Re-litigation was treated as abuse of process, and costs were upheld.
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