Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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Insolvency and BankruptcyAugust 1, 2019Case LawsAT
Admissibility of CIRP petition under I&B code - as per invoice buyer is ‘Perfect IT Solution’ and not ‘Sify Technologies Limited’ (Respondent herein) - a disputed question of fact can be decided by a Court of Competent Jurisdiction and not by the Adjudicating Authority or by this Appellate Tribunal, hence the application u/s 9 is not maintainable
Admissibility of CIRP petition under I&B code - as per invoice buyer is ‘Perfect IT Solution’ and not ‘Sify Technologies Limited’ (Respondent herein) - a disputed question of fact can be decided by a Court of Competent Jurisdiction and not by the Adjudicating Authority or by this Appellate Tribunal, hence the application u/s 9 is not maintainable
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