Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Admissibility of CIRP u/s 9 of the IBC - The Appellate Tribunal found that there was sufficient evidence to support the admission of CIRP proceedings. The Respondent had established the existence of debt and default, meeting the requirements under Section 9 of the Code. - The Tribunal examined the evidence presented and concluded that the demand notice was properly served, based on the presumption of service when sent to the correct address via registered post. The Appellant's challenge on this ground was deemed unsustainable.
Admissibility of CIRP u/s 9 of the IBC - The Appellate Tribunal found that there was sufficient evidence to support the admission of CIRP proceedings. The Respondent had established the existence of debt and default, meeting the requirements under Section 9 of the Code. - The Tribunal examined the evidence presented and concluded that the demand notice was properly served, based on the presumption of service when sent to the correct address via registered post. The Appellant's challenge on this ground was deemed unsustainable.
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