Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectivel...
Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegati...
Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxatio...
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Credit-rating restrictions for promoter-connected entities extend conditions concerning common chairmen, directors or employees to securities issued by a promoter's borrowers and subsidiaries, not only associates. Regulation 27(1) was ambiguous on the scope of those conditions and required harmonious construction with the related conflict-of-interest regime in Regulation 28V. Contemporaneous regulatory material and legislative-committee material supported that interpretation. The penalty order was consequently set aside and the appeal allowed.
Credit-rating restrictions for promoter-connected entities extend conditions concerning common chairmen, directors or employees to securities issued by a promoter's borrowers and subsidiaries, not only associates. Regulation 27(1) was ambiguous on the scope of those conditions and required harmonious construction with the related conflict-of-interest regime in Regulation 28V. Contemporaneous regulatory material and legislative-committee material supported that interpretation. The penalty order was consequently set aside and the appeal allowed.
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