Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
An approved resolution plan cannot be used to reopen or indefinitely re-scrutinise a homebuyer claim already admitted by the resolution professional and reflected in the creditors' list. The verification clause, read holistically, was limited to checking original documents and executing a fresh builder-buyer agreement; it did not permit re-adjudication or rejection after plan approval. Where the claim was timely filed, fully admitted, and the plan had become final, the successful resolution applicant had to implement the plan and honour crystallised liabilities. On the facts, the appellant's entitlement to title and physical possession of the allotted flat was established, and the direction for fresh scrutiny was unsustainable.
An approved resolution plan cannot be used to reopen or indefinitely re-scrutinise a homebuyer claim already admitted by the resolution professional and reflected in the creditors' list. The verification clause, read holistically, was limited to checking original documents and executing a fresh builder-buyer agreement; it did not permit re-adjudication or rejection after plan approval. Where the claim was timely filed, fully admitted, and the plan had become final, the successful resolution applicant had to implement the plan and honour crystallised liabilities. On the facts, the appellant's entitlement to title and physical possession of the allotted flat was established, and the direction for fresh scrutiny was unsustainable.
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