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    Leave fare concession TDS during judicial restraint does not trigger employer default consequences for foreign-leg travel payments.
    Treaty exemption for foreign salary requires residency and tax-payment verification before relief is granted on merits.
    Misreporting penalty requires a specific statutory charge; adopting one of divergent legal views cannot itself constitute misreporting.
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      Insolvency and Bankruptcy

      Initiation of CIRP - Time limitation - There is no averment that...

      Corporate Insolvency Resolution Process: Section 7 Application Allowed Despite Ongoing SARFAESI Act Proceedings, No Winding-Up Claims Filed.

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      Insolvency and BankruptcyOctober 9, 2019Case LawsTri
      Initiation of CIRP - Time limitation - There is no averment that the winding up proceedings were initiated. No provision in the Code has been brought to our notice by which application under Section 7 of the Code cannot be filed where proceedings under SARFAESI 2002 are pending.

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      ActsIncome Tax