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 BankruptcyJanuary 30, 2024Case LawsAT
CIRP - Rejection of Application seeking intervention - Locus to file application - infringement of rights - Approval of resolution plan (offer) of another party - The tribunal decided that the appellant, having been a participant in the CIRP process and having submitted offers, does indeed have the locus to file the intervention application. It observed that the NCLT's order examining the appellant’s contentions on merits while also stating they lacked locus was contradictory. - However, the tribunal permits the appellant to file an application with their objections/affidavits before the NCLT - AT
CIRP - Rejection of Application seeking intervention - Locus to file application - infringement of rights - Approval of resolution plan (offer) of another party - The tribunal decided that the appellant, having been a participant in the CIRP process and having submitted offers, does indeed have the locus to file the intervention application. It observed that the NCLT's order examining the appellant’s contentions on merits while also stating they lacked locus was contradictory. - However, the tribunal permits the appellant to file an application with their objections/affidavits before the NCLT - AT
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