Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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Termination of a share purchase agreement required prominent disclosure under the LODR Regulations where the listed entity had conspicuously announced approval of the acquisition. Mentioning the termination only in small print within a note to unaudited financial results, rather than in the principal board-meeting communication, was treated as no disclosure because investors rely on information about financial position, proposed ventures and collaborations. The complaint-dismissal communication was set aside, and SEBI and the stock exchange were directed to re-examine the mandatory-disclosure issue and issue appropriate orders within four weeks.
Termination of a share purchase agreement required prominent disclosure under the LODR Regulations where the listed entity had conspicuously announced approval of the acquisition. Mentioning the termination only in small print within a note to unaudited financial results, rather than in the principal board-meeting communication, was treated as no disclosure because investors rely on information about financial position, proposed ventures and collaborations. The complaint-dismissal communication was set aside, and SEBI and the stock exchange were directed to re-examine the mandatory-disclosure issue and issue appropriate orders within four weeks.
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