extended credit to the appellant, the
appellant itself proposed corporate debt restructuring. The 19
entities formed a consortium, led by the Central Bank of India ... instance of the lenders), a CDR empowered group
admitted the restructuring proposal vide minutes of a meeting dated
23rd May, 2014. The Joint Lenders Forum
extended credit to the appellant, the
appellant itself proposed corporate debt restructuring. The 19
entities formed a consortium, led by the Central Bank of India ... instance of the lenders), a CDR empowered group
admitted the restructuring proposal vide minutes of a meeting dated
23rd May, 2014. The Joint Lenders Forum
provided
Page 4 of 59
Appeal No 74 of 2015
for the restructuring / reorganizing of the State Electricity Boards
within a period of 2 years ... Ministry
of Power to the Government of Meghalaya for carrying out the
restructuring of erstwhile MeSEB.
b) During this period on 7.12.2006 the State Commission
Debt Market Limited (in short 'ACDL') on account of
restructuring/ swap of shares . For this assessee has raised following
grounds ... Group of companies to carry out
Enterprise valuation for the purpose of
restructuring."
3. Briefly stated facts are that the assessee
international transaction" shall include--
(a) the purchase, sale, transfer, lease or use of tangible property including
building, transportation vehicle, machinery, equipment, tools, plant, furniture ... transfer, lease or use of intangible property,
including the transfer of ownership or the provision of use of rights regarding land
use, copyrights, patents, trademarks
Rain Cii Carbon (India) Limited, ... vs Dcit, Circle 3(1), Hyderabad on 26 April, 2017
international transaction" shall include--
(a) the purchase, sale, transfer, lease or use of tangible property
including building, transportation vehicle, machinery, equipment, tools, plant,
furniture ... transfer, lease or use of intangible property,
including the transfer of ownership or the provision of use of rights regarding land
use, copyrights, patents, trademarks
that manufacturing and selling activities that aim to
exploit a brand by using it will enhance the value of such brand to the
benefit ... transfer, lease or use of intangible property,
including the transfer of ownership or the provision of use of rights
regarding land use, copyrights, patents, trademarks
Suzlon Energy Limited, Ahmedabad vs Acit.,(Osd)Circle-8,, Ahmedabad on 21 April, 2017
ITA
from
an associate company for royalty on technical
knowhow and as per restructuring agreement
it was converted into a non- interest bearing
shareholders' deposit ... this account was estimated at US $. 32,00,692.48.
Under a restructuring agreement entered by the JV with its lender, it was
required
