Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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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