Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Pre-existing dispute between parties regarding inflated invoices issued by appellant's staff/employees for different project under same Master Service Agreement. Corporate debtor entitled to rights/liabilities under Principal Agreement, so dispute over invoices covered. Appellant commenced investigation, filed police complaint after learning of inflated invoices. Correspondence shows corporate debtor disputed entitlement/payment before demand notice, indicating pre-existing dispute. Adjudicating authority rightly rejected Section 9 application due to pre-existing dispute evident from prior correspondence. No error by adjudicating authority in rejecting application. Appeal dismissed by appellate tribunal as lacking merit.
Pre-existing dispute between parties regarding inflated invoices issued by appellant's staff/employees for different project under same Master Service Agreement. Corporate debtor entitled to rights/liabilities under Principal Agreement, so dispute over invoices covered. Appellant commenced investigation, filed police complaint after learning of inflated invoices. Correspondence shows corporate debtor disputed entitlement/payment before demand notice, indicating pre-existing dispute. Adjudicating authority rightly rejected Section 9 application due to pre-existing dispute evident from prior correspondence. No error by adjudicating authority in rejecting application. Appeal dismissed by appellate tribunal as lacking merit.
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