Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
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Regulation 13(7) requires communication of an insolvency professional's disciplinary order to committees of creditors and adjudicating authorities in other ongoing CIRPs. The interim approach described treats that intimation as enabling each committee to decide whether to continue or replace the professional, rather than automatically disqualifying the professional from unrelated assignments. Proportionality and audi alteram partem require that cross-assignment consequences have a disclosed factual basis and an opportunity to respond. The Board retains disciplinary powers, while committees retain their statutory replacement role. Other appellate rulings take the contrary view that suspension of registration makes the professional ineligible across all assignments. Final appellate review and the underlying disciplinary findings remain open.
Regulation 13(7) requires communication of an insolvency professional's disciplinary order to committees of creditors and adjudicating authorities in other ongoing CIRPs. The interim approach described treats that intimation as enabling each committee to decide whether to continue or replace the professional, rather than automatically disqualifying the professional from unrelated assignments. Proportionality and audi alteram partem require that cross-assignment consequences have a disclosed factual basis and an opportunity to respond. The Board retains disciplinary powers, while committees retain their statutory replacement role. Other appellate rulings take the contrary view that suspension of registration makes the professional ineligible across all assignments. Final appellate review and the underlying disciplinary findings remain open.
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