Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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Insolvency and BankruptcyMarch 22, 2024Case LawsAT
Approval of Resolution Plan by the Committee of Creditors (Coc) and Adjudicating Authority - Group of 77 homebuyers as a class of creditors seeking rejection of plan. - the Tribunal found no merit in the appellant's arguments. It noted that the appellants failed to substantiate their claims regarding the resolution plan's unfairness or the alleged related party influence. The CoC's approval of the resolution plan was deemed to be based on the collective business wisdom of its members. - The Tribunal found no evidence that the CoC was irregularly constituted or that the financial creditor in question improperly participated in the CoC as a related party. - the Tribunal dismissed the allegations against the RP, noting that the RP had acted within the bounds of their duties and responsibilities.
Approval of Resolution Plan by the Committee of Creditors (Coc) and Adjudicating Authority - Group of 77 homebuyers as a class of creditors seeking rejection of plan. - the Tribunal found no merit in the appellant's arguments. It noted that the appellants failed to substantiate their claims regarding the resolution plan's unfairness or the alleged related party influence. The CoC's approval of the resolution plan was deemed to be based on the collective business wisdom of its members. - The Tribunal found no evidence that the CoC was irregularly constituted or that the financial creditor in question improperly participated in the CoC as a related party. - the Tribunal dismissed the allegations against the RP, noting that the RP had acted within the bounds of their duties and responsibilities.
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