Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Penny-stock additions require transaction-specific evidence; general investigation material alone cannot establish undisclosed income or accommodation...
Transfer pricing comparability prioritises reliable external CUPs and foreign-currency LIBOR benchmarks for exports, borrowings and delayed receivable...
Section 153C satisfaction and seized electronic records sustained unexplained-investment addition, subject to proportionate ownership-share verificati...
Insolvency and BankruptcyAugust 5, 2019Case LawsAT
Admissibility of CIRP application - pre-existing dispute - Admittedly, Appellant is pursuing the litigation before the Bombay High Court in regard to the foreign decree and claim payable - adjudication is sought in regard to foreign decree obtained ex-parte falls within the purview of a pre-existing dispute placing an embargo on the powers of Adjudicating Authority to initiate CIRP at the instance of a Corporate Debtor
Admissibility of CIRP application - pre-existing dispute - Admittedly, Appellant is pursuing the litigation before the Bombay High Court in regard to the foreign decree and claim payable - adjudication is sought in regard to foreign decree obtained ex-parte falls within the purview of a pre-existing dispute placing an embargo on the powers of Adjudicating Authority to initiate CIRP at the instance of a Corporate Debtor
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