Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Insolvency and BankruptcyJuly 20, 2022Case LawsTri
CIRP - recovery of Provident Fund with interest - Tenability of the orders and the recovery notices which have been passed by the Respondent, admittedly, after the moratorium was imposed by this Learned Adjudicating Authority - In the present case, the Applicant (Liquidator) has contended that he has admitted certain claims in relation to the dues relating to the provident fund. The Applicant is required to make payments of the admitted dues in priority as has already been held in various cases by the Adjudicating Authority and the Appellate Tribunal. The Applicant (Liquidator) is duty bound, as per the Law laid down to ascertain and prioritise the payments of the social welfare dues. - Orders passed by the Respondent, the orders being in violation of the moratorium imposed are liable to be set aside. - Tri
CIRP - recovery of Provident Fund with interest - Tenability of the orders and the recovery notices which have been passed by the Respondent, admittedly, after the moratorium was imposed by this Learned Adjudicating Authority - In the present case, the Applicant (Liquidator) has contended that he has admitted certain claims in relation to the dues relating to the provident fund. The Applicant is required to make payments of the admitted dues in priority as has already been held in various cases by the Adjudicating Authority and the Appellate Tribunal. The Applicant (Liquidator) is duty bound, as per the Law laid down to ascertain and prioritise the payments of the social welfare dues. - Orders passed by the Respondent, the orders being in violation of the moratorium imposed are liable to be set aside. - Tri
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