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...
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Insolvency and BankruptcyDecember 17, 2022Case LawsAT
Initiation of CIRP - Financial Creditors - allegation fraud against the Financial Creditor - Allegations of fraud and forgery are very easy to make but very difficult to prove. In event, the case of the Corporate Debtor is that the insolvency proceedings were initiated fraudulently or with malicious intent for any purpose other than for resolution of insolvency , it is always open for the Appellant to make application under Section 65 of the Code before the Adjudicating Authority and it is for the Adjudicating Authority to consider such application. - AT
Initiation of CIRP - Financial Creditors - allegation fraud against the Financial Creditor - Allegations of fraud and forgery are very easy to make but very difficult to prove. In event, the case of the Corporate Debtor is that the insolvency proceedings were initiated fraudulently or with malicious intent for any purpose other than for resolution of insolvency , it is always open for the Appellant to make application under Section 65 of the Code before the Adjudicating Authority and it is for the Adjudicating Authority to consider such application. - AT
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