Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
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Insolvency and BankruptcyFebruary 12, 2024Case LawsAT
Filing of new claim after Resolution Plan is approved - The NCLAT rejected the appeal by holding that, No claim having been filed till the approval of the Resolution Plan, no relief can be granted to the Appellants in the present Appeal. The impugned order passed by the Adjudicating Authority has already been upheld. - Despite dismissing the appeal, the Tribunal observes that the Appellants can approach the Successful Resolution Applicant with details of payments made to the Corporate Debtor.
Filing of new claim after Resolution Plan is approved - The NCLAT rejected the appeal by holding that, No claim having been filed till the approval of the Resolution Plan, no relief can be granted to the Appellants in the present Appeal. The impugned order passed by the Adjudicating Authority has already been upheld. - Despite dismissing the appeal, the Tribunal observes that the Appellants can approach the Successful Resolution Applicant with details of payments made to the Corporate Debtor.
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