Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
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Regulation 21A deems a secured creditor to have relinquished security where it fails to intimate, within 30 days of liquidation commencement, its election to realise that security. A subsequent Form C claim does not displace this presumption. Where performance bank guarantees securing EPCG export obligations were neither invoked nor renewed, the underlying FDR amounts entered the liquidation estate following the customs creditor's deemed relinquishment. Directions requiring return of the original bonds and remittance of the FDR amounts to the liquidation account were affirmed, and the appeal was dismissed.
Regulation 21A deems a secured creditor to have relinquished security where it fails to intimate, within 30 days of liquidation commencement, its election to realise that security. A subsequent Form C claim does not displace this presumption. Where performance bank guarantees securing EPCG export obligations were neither invoked nor renewed, the underlying FDR amounts entered the liquidation estate following the customs creditor's deemed relinquishment. Directions requiring return of the original bonds and remittance of the FDR amounts to the liquidation account were affirmed, and the appeal was dismissed.
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