Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
Pre-CIRP export-obligation defaults cannot support continued Denied Entry List restrictions after an approved, unchallenged resolution plan extinguishes the Government's operational-debt claim and attached performance obligations. Coercive administrative orders issued against the corporate debtor during the insolvency moratorium were void ab initio, and the impugned orders and listing were set aside, subject to fresh lawful action for an independent subsequent default. Inaction by the final decision-making authority constituted part of the cause of action, supporting territorial writ jurisdiction. Availability of an alternative remedy did not oust constitutional writ jurisdiction.
Pre-CIRP export-obligation defaults cannot support continued Denied Entry List restrictions after an approved, unchallenged resolution plan extinguishes the Government's operational-debt claim and attached performance obligations. Coercive administrative orders issued against the corporate debtor during the insolvency moratorium were void ab initio, and the impugned orders and listing were set aside, subject to fresh lawful action for an independent subsequent default. Inaction by the final decision-making authority constituted part of the cause of action, supporting territorial writ jurisdiction. Availability of an alternative remedy did not oust constitutional writ jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
