Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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Insolvency and BankruptcyApril 16, 2024Case LawsSCH
Amendment of section 7 application - time limitation - date of default - The Supreme Court addressed a case involving the correction of a date mentioned in a previous order and an amendment to a petition under the Insolvency and Bankruptcy Code (IBC) 2016. The respondent sought an amendment to the petition, asserting that despite an initial default, subsequent events prevented the petition from being barred by limitation. The National Company Law Appellate Tribunal (NCLAT) affirmed the order allowing the amendment but left the question of limitation open. The Supreme Court decided not to entertain the appeal, deferring all aspects regarding limitation to the NCLT.
Amendment of section 7 application - time limitation - date of default - The Supreme Court addressed a case involving the correction of a date mentioned in a previous order and an amendment to a petition under the Insolvency and Bankruptcy Code (IBC) 2016. The respondent sought an amendment to the petition, asserting that despite an initial default, subsequent events prevented the petition from being barred by limitation. The National Company Law Appellate Tribunal (NCLAT) affirmed the order allowing the amendment but left the question of limitation open. The Supreme Court decided not to entertain the appeal, deferring all aspects regarding limitation to the NCLT.
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