Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
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Insolvency and BankruptcyMarch 29, 2024Case LawsAT
CIRP - Delay in making claim - The case revolved around a Homebuyer's appeal regarding the delay in submitting their claim in an insolvency resolution process. Despite the delay of 544 days, the Tribunal, considering the concession of the Respondent and without delving into the case's merits, allowed the appeal and directed the inclusion of the Appellant's claim. The Tribunal emphasized the timing of claim submission concerning the approval of the resolution plan, highlighting that claims are extinguished only upon the Adjudicating Authority's approval of the plan.
CIRP - Delay in making claim - The case revolved around a Homebuyer's appeal regarding the delay in submitting their claim in an insolvency resolution process. Despite the delay of 544 days, the Tribunal, considering the concession of the Respondent and without delving into the case's merits, allowed the appeal and directed the inclusion of the Appellant's claim. The Tribunal emphasized the timing of claim submission concerning the approval of the resolution plan, highlighting that claims are extinguished only upon the Adjudicating Authority's approval of the plan.
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