Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Insolvency and BankruptcyAugust 29, 2023Case LawsAT
Approval of Resolution plan - Validity of order of NCLT issuing direction for consideration of PUFE Transaction Applications first and adjourning the Application for approval of Resolution Plan to be heard later - NCLT erred in observing that the consideration of Plan Approval Application has to be deferred and can be taken only after PUFE Applications are decided. - AT
Approval of Resolution plan - Validity of order of NCLT issuing direction for consideration of PUFE Transaction Applications first and adjourning the Application for approval of Resolution Plan to be heard later - NCLT erred in observing that the consideration of Plan Approval Application has to be deferred and can be taken only after PUFE Applications are decided. - AT
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