Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
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Insolvency and BankruptcyOctober 15, 2022Case LawsAT
Fraudulent Trading/Wrongful Trading - The stand taken by the respective parties, comes to a Resultant Conclusion that the Transfer of Assets among the Group Companies ex-facie is not a Fraudulent Trading, as per Section 66 (1) of the Insolvency & Bankruptcy Code, 2016. - the Plea of Fraudulent Trading as projected by the Appellant / Applicant is not proved, to the subjective satisfaction of this Tribunal, in a convincing manner. - AT
Fraudulent Trading/Wrongful Trading - The stand taken by the respective parties, comes to a Resultant Conclusion that the Transfer of Assets among the Group Companies ex-facie is not a Fraudulent Trading, as per Section 66 (1) of the Insolvency & Bankruptcy Code, 2016. - the Plea of Fraudulent Trading as projected by the Appellant / Applicant is not proved, to the subjective satisfaction of this Tribunal, in a convincing manner. - AT
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