Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Dismissal of Section 9 application - pre-existing dispute - The Tribunal examined the evidence, including email correspondences, and concluded that a debtor-creditor relationship existed between the parties. Moreover, the Tribunal found that there was a genuine pre-existing dispute regarding the alleged debt, which precluded the application of the Insolvency and Bankruptcy Code. As a result, the Tribunal upheld the decision of the Adjudicating Authority to dismiss the petition.
Dismissal of Section 9 application - pre-existing dispute - The Tribunal examined the evidence, including email correspondences, and concluded that a debtor-creditor relationship existed between the parties. Moreover, the Tribunal found that there was a genuine pre-existing dispute regarding the alleged debt, which precluded the application of the Insolvency and Bankruptcy Code. As a result, the Tribunal upheld the decision of the Adjudicating Authority to dismiss the petition.
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TaxTMI 
TaxTMI 
