Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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Statutory ESI contributions, including amounts deducted from employees' wages, are trust funds held by the corporate debtor for statutory beneficiaries and do not beneficially belong to it. Their filing as a Form B claim is procedural and neither changes their trust character nor prevents ESIC from seeking exclusion. These contributions must remain outside the liquidation estate and cannot be distributed through the creditor waterfall as ordinary Government or operational creditor dues. Resolution-plan approval is set aside to the extent it treats qualifying ESI contributions as ordinary dues; the excluded amount must be determined from statutory records.
Statutory ESI contributions, including amounts deducted from employees' wages, are trust funds held by the corporate debtor for statutory beneficiaries and do not beneficially belong to it. Their filing as a Form B claim is procedural and neither changes their trust character nor prevents ESIC from seeking exclusion. These contributions must remain outside the liquidation estate and cannot be distributed through the creditor waterfall as ordinary Government or operational creditor dues. Resolution-plan approval is set aside to the extent it treats qualifying ESI contributions as ordinary dues; the excluded amount must be determined from statutory records.
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