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    September 30, 2026   Case Laws GST
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September 30, 2026   Case Laws GST
Zero-rated turnover includes export invoices issued during the refund period when goods are subsequently exported from India.
September 30, 2026   Case Laws Income Tax
Reasoned discretion in tax-demand stays requires merits-based consideration, preventing mechanical rejection for pending appeals or circular-payment defaults.
September 30, 2026   Case Laws Income Tax
Review jurisdiction bars rehearing of unexplained bank-credit disputes where public-record evidence was available and due diligence was absent.
September 30, 2026   Case Laws Income Tax
Holiday-Day Limitation Computation Preserves Timely Objections and Prevents Final Assessment From Being Issued Without Mandatory Review Directions
September 30, 2026   Case Laws Income Tax
Disputed tax demand recovery must ordinarily remain within the stay norm during pendency of the first appeal.
September 30, 2026   Case Laws Income Tax
TDS statement correction limits do not excuse non-filing, while employees remain protected from employers' remittance defaults.
September 30, 2026   Case Laws Income Tax
DRP direction compliance permits rectification of obvious omissions, while PE, reimbursement, and guarantee pricing require factual examination.
September 30, 2026   Case Laws IBC
Committee of creditors' commercial wisdom permits replacement of a resolution professional, while fees remain subject to adjudication.
September 30, 2026   Case Laws Income Tax
Charitable registration scrutiny is confined to genuine activities, while domestic overseas-study scholarships remain within educational objects.
September 30, 2026   Case Laws Income Tax
Unexplained election expenditure requires corroborated seized-document entries and correct assessment-year attribution for tax assessment purposes.
September 30, 2026   Case Laws Income Tax
Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements remained untaxed.
September 30, 2026   Case Laws Income Tax
Agreement-date stamp duty valuation governs stock-in-trade sales when non-cash consideration is received before the sale agreement.
September 30, 2026   Case Laws Income Tax
Unaccounted quarry sales: only reasonably estimated profit is taxable, while cash sales already disclosed cannot be taxed twice.
September 30, 2026   Case Laws Income Tax
Reassessment limitation excludes section 148A response time; Indian support-services affiliate does not create a dependent agent PE.
September 30, 2026   Case Laws Income Tax
Dependent-agent permanent establishment requires proof of actual contractual authority; liaison and support functions alone do not suffice.
September 30, 2026   Case Laws Income Tax
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pricing.
September 30, 2026   Case Laws Income Tax
Goodwill in a slump sale qualifies for depreciation when the transferred business includes its operating intangible assets.
September 30, 2026   Case Laws Income Tax
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA.
September 30, 2026   Case Laws Income Tax
Extinguishment of specific-performance rights permits capital-gains deduction when payment clears title and enables property transfer.
September 30, 2026   Case Laws Customs
Excess baggage jewellery detention permits return application and consensual minor penalty for admitted Customs Baggage Rules infraction.

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Home › Highlights › IBC › 2024 › September, 2024 › This
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IBC

The court held that the Committee of Creditors (CoC) rightly...

Court Upholds CoC's 92.87% Vote, Dismisses Appeals; Prem Trading's Abstention Deemed Insignificant in Resolution Plan.

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IBC September 26, 2024 Case Laws AT
The court held that the Committee of Creditors (CoC) rightly considered and rejected the resolution plan submitted by M/s. Saverni Neutech Pvt. Ltd. and approved the plan of M/s. Trinity India Forgetech Pvt. Ltd. with 92.87% vote share. M/s. Saverni Neutech Pvt. Ltd. had no occasion to pray for a revised resolution plan when it failed to file a plan within the stipulated time. The Adjudicating Authority did not err in rejecting the application filed by Sandeep Jayantilal Vadodria. Regarding Prem Trading Company's appeal, its authorized representative Rakesh Patel was present in the CoC meeting and rightly exited from voting on approving the resolution plan due to conflict of interest as a co-resolution applicant. Prem Trading Company's 2.48% vote share was insignificant, and the plan was approved by HDFC Bank Ltd., the largest creditor with 92.87% vote share. The appeals were dismissed as lacking merit.
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