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...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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Insolvency and BankruptcyMarch 11, 2024Case LawsAT
CIRP - Unsecured Financial Creditor or not - Non-registration of charge before the Registrar of Companies - the mortgaged property, will form part of the Liquidation Estate or not - The tribunal recognized the appellant's mortgage rights, stating that non-registration of the mortgage under Section 77 of the Companies Act, 2013, does not invalidate the appellant's status as a secured creditor. It emphasized the rights of a mortgagee under the Transfer of Property Act, 1882, and the SARFAESI Act, 2002, should not be diluted by regulatory provisions introduced later. - The tribunal set aside the adjudicating authority's order, which had classified the appellant as an unsecured creditor, and recognized the appellant's status as a secured creditor.
CIRP - Unsecured Financial Creditor or not - Non-registration of charge before the Registrar of Companies - the mortgaged property, will form part of the Liquidation Estate or not - The tribunal recognized the appellant's mortgage rights, stating that non-registration of the mortgage under Section 77 of the Companies Act, 2013, does not invalidate the appellant's status as a secured creditor. It emphasized the rights of a mortgagee under the Transfer of Property Act, 1882, and the SARFAESI Act, 2002, should not be diluted by regulatory provisions introduced later. - The tribunal set aside the adjudicating authority's order, which had classified the appellant as an unsecured creditor, and recognized the appellant's status as a secured creditor.
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