Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
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Insolvency and BankruptcyMarch 12, 2024Case LawsAT
CIRP - Calculation of the interest - admission of the claim by the Resolution Professional - The Adjudicating Authority directed to examine the exorbitantly high interest and charges admitted by the Resolution Professional. It was deemed appropriate to grant interim relief restraining the COC from considering and approving the resolution plans during the pendency of the case.The NCLAT held that the matter of interest and charges does not fall within the ambit of the COC. The responsibility of verifying claims submitted by parties lies with the Resolution Professional.
CIRP - Calculation of the interest - admission of the claim by the Resolution Professional - The Adjudicating Authority directed to examine the exorbitantly high interest and charges admitted by the Resolution Professional. It was deemed appropriate to grant interim relief restraining the COC from considering and approving the resolution plans during the pendency of the case.The NCLAT held that the matter of interest and charges does not fall within the ambit of the COC. The responsibility of verifying claims submitted by parties lies with the Resolution Professional.
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