Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
CIRP process - Leave encashment amount payable to the applicant shall be treated as part of CIRP cost, or not - The compensation amount of Rs. 25,68,000/- claimed by the Appellant is not payable in terms of the agreement dated 13.02.2019 - Keeping in view the relevant rules and the Agreement dated 13.02.2019, it is held that there is no provision for payment of compensation to the Appellant. - AT
CIRP process - Leave encashment amount payable to the applicant shall be treated as part of CIRP cost, or not - The compensation amount of Rs. 25,68,000/- claimed by the Appellant is not payable in terms of the agreement dated 13.02.2019 - Keeping in view the relevant rules and the Agreement dated 13.02.2019, it is held that there is no provision for payment of compensation to the Appellant. - AT
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