Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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Insolvency and BankruptcySeptember 8, 2023Case LawsAT
Maintainability of Section 9 application - pre-existing dispute - admittedly 97 % of the amount due for the invoices raised by the Appellant was paid and 3 % of the Invoices amount was withheld by the Respondent Company. - a ‘dispute’ truly existed for the Respondent Company to have withheld 3% of the total invoice amount. - application was rightly rejected by the NCLT - AT
Maintainability of Section 9 application - pre-existing dispute - admittedly 97 % of the amount due for the invoices raised by the Appellant was paid and 3 % of the Invoices amount was withheld by the Respondent Company. - a ‘dispute’ truly existed for the Respondent Company to have withheld 3% of the total invoice amount. - application was rightly rejected by the NCLT - AT
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