Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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The application seeking direction to the liquidator to put on hold the auction of the immovable asset of the Corporate Debtor and consider the proposal to sell the Corporate Debtor as a going concern was dismissed. The appellant's resolution plan was previously rejected, and the orders affirming the rejection were not challenged, attaining finality. The relief sought was barred by the principle of res judicata as it had already been denied by the NCLAT. The appellant relinquished the right to question the appointment of the liquidator or seek the requested relief due to the failure to challenge the rejection of the resolution plan. Consequently, the appeal was dismissed.
The application seeking direction to the liquidator to put on hold the auction of the immovable asset of the Corporate Debtor and consider the proposal to sell the Corporate Debtor as a going concern was dismissed. The appellant's resolution plan was previously rejected, and the orders affirming the rejection were not challenged, attaining finality. The relief sought was barred by the principle of res judicata as it had already been denied by the NCLAT. The appellant relinquished the right to question the appointment of the liquidator or seek the requested relief due to the failure to challenge the rejection of the resolution plan. Consequently, the appeal was dismissed.
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