Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
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Insolvency and BankruptcyAugust 19, 2019Case LawsAT
Admissibility of application - initiation of CIRP - before the admission of the application, the Respondent was ready with the draft against dues - However, the Appellant is not inclined to accept the same - Appellant initiated ‘corporate insolvency resolution process’ with fraudulently and malicious intent - Application dismissed.
Admissibility of application - initiation of CIRP - before the admission of the application, the Respondent was ready with the draft against dues - However, the Appellant is not inclined to accept the same - Appellant initiated ‘corporate insolvency resolution process’ with fraudulently and malicious intent - Application dismissed.
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