Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Initiation of CIRP - Related Parties - Financial Creditors - the documentary evidence on record clearly establishes that the entire loan was converted into equity and hence no claim is maintainable under the guise that this amount be treated as a ‘Financial Debt’ - this Tribunal holds that the Appellants are ‘Related Parties’ and there are no substantial grounds to interfere with the well-reasoned Order of the Adjudicating Authority - AT
Initiation of CIRP - Related Parties - Financial Creditors - the documentary evidence on record clearly establishes that the entire loan was converted into equity and hence no claim is maintainable under the guise that this amount be treated as a ‘Financial Debt’ - this Tribunal holds that the Appellants are ‘Related Parties’ and there are no substantial grounds to interfere with the well-reasoned Order of the Adjudicating Authority - AT
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