Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Page of 4816
Press 'Enter' after typing page number.
641 to 660 of 96301 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Transfers of a corporate debtor's funds during the CIRP moratorium are prohibited where made without the Resolution Professional's knowledge, and transferred amounts may be directed to be remitted. Public announcement and publication of CIRP proceedings create deemed knowledge of the moratorium, preventing a recipient from relying on ignorance as a defence. A claim that transferred funds were held in trust requires proof of a trust relationship and a basis for identifying the funds as trust money; an unsupported assertion is insufficient. Proceedings for a moratorium breach may be pursued under Section 60(5) read with Section 14(1)(b). Reliance on Section 74 was unavailable where it was not previously pleaded and had been omitted by the 2026 amendment.
Transfers of a corporate debtor's funds during the CIRP moratorium are prohibited where made without the Resolution Professional's knowledge, and transferred amounts may be directed to be remitted. Public announcement and publication of CIRP proceedings create deemed knowledge of the moratorium, preventing a recipient from relying on ignorance as a defence. A claim that transferred funds were held in trust requires proof of a trust relationship and a basis for identifying the funds as trust money; an unsupported assertion is insufficient. Proceedings for a moratorium breach may be pursued under Section 60(5) read with Section 14(1)(b). Reliance on Section 74 was unavailable where it was not previously pleaded and had been omitted by the 2026 amendment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
