Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
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Interim moratorium under the Insolvency and Bankruptcy Code no longer applies to personal guarantors of corporate debtors from 26 May 2026, including where insolvency applications were already pending before the Adjudicating Authority. The amendments inserting sub-sections (4) to sections 96 and 124 apply to pending applications: the phrase "is filed" includes applications filed before the effective date that remained under adjudication. Consequently, the moratorium previously protecting such guarantors ceased, and proceedings otherwise barred by section 96 may continue.
Interim moratorium under the Insolvency and Bankruptcy Code no longer applies to personal guarantors of corporate debtors from 26 May 2026, including where insolvency applications were already pending before the Adjudicating Authority. The amendments inserting sub-sections (4) to sections 96 and 124 apply to pending applications: the phrase "is filed" includes applications filed before the effective date that remained under adjudication. Consequently, the moratorium previously protecting such guarantors ceased, and proceedings otherwise barred by section 96 may continue.
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