Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
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Committee of Creditors' commercial wisdom permits replacement of a resolution professional, who has no vested right to remain in office, provided statutory and procedural requirements are met; the replacement was upheld. The professional must nevertheless act independently and consistently with the Code and Regulations. Professional fees depend on work performed and the creditors' acceptance of the applicable scale, while CIRP-expense reimbursement requires factual examination; both claims remain for NCLT adjudication. Adverse observations bearing on the former professional's reputation were expunged as unnecessary.
Committee of Creditors' commercial wisdom permits replacement of a resolution professional, who has no vested right to remain in office, provided statutory and procedural requirements are met; the replacement was upheld. The professional must nevertheless act independently and consistently with the Code and Regulations. Professional fees depend on work performed and the creditors' acceptance of the applicable scale, while CIRP-expense reimbursement requires factual examination; both claims remain for NCLT adjudication. Adverse observations bearing on the former professional's reputation were expunged as unnecessary.
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