Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
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Insolvency and BankruptcyJanuary 1, 2022Case LawsTri
Proceedings against the Suspended Directors - Failure to handover books of accounts and documents to the RP - The respondent no. 1 cannot be escaped from its liability, by shifting the responsibility solely on the respondent no. 2. Since, both the respondents were the directors of the Company prior to the initiation of the CIRP, therefore, they are supposed to hand over the documents and furnish the information as required by the RP. Since both of them have failed to furnish the information as required under the law, therefore the RP is directed to institute a criminal case against both the Suspended Board of Directors under Section 70 of the IBC along with the other relevant Sections of the law - Tri
Proceedings against the Suspended Directors - Failure to handover books of accounts and documents to the RP - The respondent no. 1 cannot be escaped from its liability, by shifting the responsibility solely on the respondent no. 2. Since, both the respondents were the directors of the Company prior to the initiation of the CIRP, therefore, they are supposed to hand over the documents and furnish the information as required by the RP. Since both of them have failed to furnish the information as required under the law, therefore the RP is directed to institute a criminal case against both the Suspended Board of Directors under Section 70 of the IBC along with the other relevant Sections of the law - Tri
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