Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Insolvency and BankruptcyJuly 24, 2019Case LawsTri
Admissibility of petition - claim submitted beyond 90 days after the CIRP begins - RP has not committed any error or illegality in rejecting the claim applying Regulation 12(2) of the Regulations of 2016 - Adjudicating Authority has no power to reopen the resolution process which has already been closed
Admissibility of petition - claim submitted beyond 90 days after the CIRP begins - RP has not committed any error or illegality in rejecting the claim applying Regulation 12(2) of the Regulations of 2016 - Adjudicating Authority has no power to reopen the resolution process which has already been closed
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