Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
A pending appeal abated because the appellant company had been ordered into liquidation and no application for continuance was filed by the official liquidator under Rule 22 of the CESTAT Procedure Rules. The Tribunal applied Rule 22, which bars continuation of an appeal by a wound-up company unless the liquidator seeks to carry it on, and relied on Ghanshyam Mishra to confirm that the proceedings did not survive. The miscellaneous application was disposed of, and the delay in filing it was condoned.
A pending appeal abated because the appellant company had been ordered into liquidation and no application for continuance was filed by the official liquidator under Rule 22 of the CESTAT Procedure Rules. The Tribunal applied Rule 22, which bars continuation of an appeal by a wound-up company unless the liquidator seeks to carry it on, and relied on Ghanshyam Mishra to confirm that the proceedings did not survive. The miscellaneous application was disposed of, and the delay in filing it was condoned.
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