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...
Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
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Private-courier delivery of an insolvency demand notice to the corporate debtor's undisputed registered office constitutes effective service where dispatch and delivery establish knowledge and an opportunity to pay or dispute the claim; a technical objection to the service mode does not defeat the proceedings. Foreign-currency advances are converted at the exchange rate on the demand-notice date when testing the operational-debt threshold, while uncrystallised disputed damages may be excluded. Admitted advances for undelivered goods, with no repayment or genuine pre-existing dispute, establish operational debt and default; asserted solvency is not a separate bar. Corporate insolvency resolution proceedings were directed to be initiated, subject to payment before the initiation order.
Private-courier delivery of an insolvency demand notice to the corporate debtor's undisputed registered office constitutes effective service where dispatch and delivery establish knowledge and an opportunity to pay or dispute the claim; a technical objection to the service mode does not defeat the proceedings. Foreign-currency advances are converted at the exchange rate on the demand-notice date when testing the operational-debt threshold, while uncrystallised disputed damages may be excluded. Admitted advances for undelivered goods, with no repayment or genuine pre-existing dispute, establish operational debt and default; asserted solvency is not a separate bar. Corporate insolvency resolution proceedings were directed to be initiated, subject to payment before the initiation order.
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