Business expenditure and depreciation rules allow operational outgoings while limiting disallowances for personal elements and unsupported third-party...
Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids proced...
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution trea...
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Provisional attachment of mortgaged property requires a likelihood that the person concerned will deal with or alienate it so as to frustrate confiscation proceedings. A pre-existing interim restraint against creating third-party rights, followed by admission of proceedings before the NCLT, negated that apprehension. The order confirming the provisional attachment was set aside, while the property remained subject to the final outcome of the NCLT proceedings.
Provisional attachment of mortgaged property requires a likelihood that the person concerned will deal with or alienate it so as to frustrate confiscation proceedings. A pre-existing interim restraint against creating third-party rights, followed by admission of proceedings before the NCLT, negated that apprehension. The order confirming the provisional attachment was set aside, while the property remained subject to the final outcome of the NCLT proceedings.
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