Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Insolvency and BankruptcyDecember 16, 2022Case LawsAT
Possession of the property - Claim by third-party - Right of the corporate debtor over the leasehold property - the fact remains that on 01.12.2015, after the cancellation of the lease deed, the Corporate Debtor had no right or interest in the demised premises much less for the purpose of creating a third-party interest by entering into an agreement of management with the Appellant on 01.04.2017. - AT
Possession of the property - Claim by third-party - Right of the corporate debtor over the leasehold property - the fact remains that on 01.12.2015, after the cancellation of the lease deed, the Corporate Debtor had no right or interest in the demised premises much less for the purpose of creating a third-party interest by entering into an agreement of management with the Appellant on 01.04.2017. - AT
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