Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
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Approval of a resolution plan freezes and binds claims against the corporate debtor, including claims of central, state and local authorities. Statutory dues that are not included in the plan stand extinguished, and recovery proceedings for dues arising before approval cannot continue. Electricity-duty and mining-related demands were therefore unenforceable where the authorities, despite public notice, neither lodged claims during the corporate insolvency resolution process nor challenged approval of the plan. The outstanding claims were extinguished and the impugned demand notices were quashed.
Approval of a resolution plan freezes and binds claims against the corporate debtor, including claims of central, state and local authorities. Statutory dues that are not included in the plan stand extinguished, and recovery proceedings for dues arising before approval cannot continue. Electricity-duty and mining-related demands were therefore unenforceable where the authorities, despite public notice, neither lodged claims during the corporate insolvency resolution process nor challenged approval of the plan. The outstanding claims were extinguished and the impugned demand notices were quashed.
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