Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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While permitting withdrawal of Section 9 Application, Adjudicating Authority did not grant liberty to the Appellant to reapproach the Adjudicating Authority in the event of breach of Memorandum of Understanding - The NCLAT analyzed the terms of the MoU and concluded that it did not preclude the appellant from seeking redress in case of a breach by the corporate debtor. The MoU solely focused on the withdrawal of the Section 9 application, without relinquishing the appellant's rights arising from future contingencies. - The NCLAT partly allowed the appeal, setting aside the adjudicating authority's decision to deny further liberty to the appellant.
While permitting withdrawal of Section 9 Application, Adjudicating Authority did not grant liberty to the Appellant to reapproach the Adjudicating Authority in the event of breach of Memorandum of Understanding - The NCLAT analyzed the terms of the MoU and concluded that it did not preclude the appellant from seeking redress in case of a breach by the corporate debtor. The MoU solely focused on the withdrawal of the Section 9 application, without relinquishing the appellant's rights arising from future contingencies. - The NCLAT partly allowed the appeal, setting aside the adjudicating authority's decision to deny further liberty to the appellant.
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