Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
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Insolvency and BankruptcyJanuary 31, 2022Case LawsAT
Seeking extension of four weeks’ time for making payment - Appellant failed to adhere to its commitment in Resolution Plan - by granting 30 days’ time to Appellant to comply its all financial obligations in Resolution Plan and make payment of balance of ₹ 30 crores shall not cause any prejudice to Financial Creditors, who have already been denied the said payment for a long period of time. In event, the Appellant is unable to make the payment as prayed for, it shall be open to proceed with the liquidation, no option being left thereafter. - AT
Seeking extension of four weeks’ time for making payment - Appellant failed to adhere to its commitment in Resolution Plan - by granting 30 days’ time to Appellant to comply its all financial obligations in Resolution Plan and make payment of balance of ₹ 30 crores shall not cause any prejudice to Financial Creditors, who have already been denied the said payment for a long period of time. In event, the Appellant is unable to make the payment as prayed for, it shall be open to proceed with the liquidation, no option being left thereafter. - AT
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