Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Initiation of CIRP - Existence of a financial debt - Assignment of debt- The Appellate Tribunal (NCLAT) upheld the Adjudicating Authority’s findings, agreeing that: The evidence did not conclusively prove the existence of a financial debt as defined under the Insolvency and Bankruptcy Code (IBC). The assignment of alleged receivables to the Appellant did not convert them into a financial debt because the transfer was on an “as is where is” basis without warranties of their recoverability or acknowledgment as debt by the Respondent.
Initiation of CIRP - Existence of a financial debt - Assignment of debt- The Appellate Tribunal (NCLAT) upheld the Adjudicating Authority’s findings, agreeing that: The evidence did not conclusively prove the existence of a financial debt as defined under the Insolvency and Bankruptcy Code (IBC). The assignment of alleged receivables to the Appellant did not convert them into a financial debt because the transfer was on an “as is where is” basis without warranties of their recoverability or acknowledgment as debt by the Respondent.
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