Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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The National Company Law Appellate Tribunal, Principal Bench, New Delhi, addressed the validity of the Corporate Insolvency Resolution Process (CIRP) against a struck-off company. The Tribunal found that the company's revival status in the Master Data of the Corporate Debtor and non-compliance with the Companies Act did not absolve it of financial liabilities. Late claims post-approval of the Resolution Plan were not accepted, as confirmed by the Tribunal. The impact of settlement agreements on the Corporate Debtor's liability was also discussed, with the Tribunal emphasizing the continued obligation of the Corporate Debtor to discharge its financial debt despite claims to the contrary. The Tribunal dismissed the appeal, upholding the order approving the Resolution Plan.
The National Company Law Appellate Tribunal, Principal Bench, New Delhi, addressed the validity of the Corporate Insolvency Resolution Process (CIRP) against a struck-off company. The Tribunal found that the company's revival status in the Master Data of the Corporate Debtor and non-compliance with the Companies Act did not absolve it of financial liabilities. Late claims post-approval of the Resolution Plan were not accepted, as confirmed by the Tribunal. The impact of settlement agreements on the Corporate Debtor's liability was also discussed, with the Tribunal emphasizing the continued obligation of the Corporate Debtor to discharge its financial debt despite claims to the contrary. The Tribunal dismissed the appeal, upholding the order approving the Resolution Plan.
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