Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Reconsideration of Resolution plan - The petitioners/appellants seek an order directing the respondents to place an amount equivalent to the difference between their entitlement and the amount approved by the Committee of Creditors in an Escrow Account until the final adjudication of the appeal. - After considering the submissions and the interim order, the Appellate Tribunal orders the respondents to hold the disputed amount in Escrow to safeguard the petitioners' interests and prevent any injustice. This decision is made in line with principles of fair play and good conscience, with the aim of ensuring a just outcome in the case.
Reconsideration of Resolution plan - The petitioners/appellants seek an order directing the respondents to place an amount equivalent to the difference between their entitlement and the amount approved by the Committee of Creditors in an Escrow Account until the final adjudication of the appeal. - After considering the submissions and the interim order, the Appellate Tribunal orders the respondents to hold the disputed amount in Escrow to safeguard the petitioners' interests and prevent any injustice. This decision is made in line with principles of fair play and good conscience, with the aim of ensuring a just outcome in the case.
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