Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
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Insolvency and BankruptcyMarch 16, 2023Case LawsAT
Legality of approved Resolution Plan - ineligibility of the erstwhile promoters - the whole case of the Appellant to dislodge the claim of the SRA revolves around the letter dated 03.06.2015 i.e. alleged personal guarantee, in order to attract the rigour of Section 29A(h) of the Code but since, Respondent No. 2 had not executed any guarantee, vide letter dated 03.06.2015, rather it was stated that it may execute a guarantee on failure of certain event that may happen at the instance of the Corporate Debtor, therefore, Section 29A(h) was not at all attracted to the present lis. - AT
Legality of approved Resolution Plan - ineligibility of the erstwhile promoters - the whole case of the Appellant to dislodge the claim of the SRA revolves around the letter dated 03.06.2015 i.e. alleged personal guarantee, in order to attract the rigour of Section 29A(h) of the Code but since, Respondent No. 2 had not executed any guarantee, vide letter dated 03.06.2015, rather it was stated that it may execute a guarantee on failure of certain event that may happen at the instance of the Corporate Debtor, therefore, Section 29A(h) was not at all attracted to the present lis. - AT
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