Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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The AT adjudicated a challenge to a provisional attachment order involving financial institutions and defaulting entities. Following the NCLT's approval of a Resolution Plan for one company and liquidation of another, the Tribunal held that financial institutions cannot claim release of mortgaged properties beyond amounts settled in the Resolution Plan. The Tribunal lacked jurisdiction to resolve inter-se disputes between parties and directed financial institutions to pursue appropriate remedies under applicable statutes. The appeals were disposed of, granting liberty to seek recourse through suitable legal mechanisms, with explicit reference to Section 32A of IBC and Section 8(7) of the Act of 2002.
The AT adjudicated a challenge to a provisional attachment order involving financial institutions and defaulting entities. Following the NCLT's approval of a Resolution Plan for one company and liquidation of another, the Tribunal held that financial institutions cannot claim release of mortgaged properties beyond amounts settled in the Resolution Plan. The Tribunal lacked jurisdiction to resolve inter-se disputes between parties and directed financial institutions to pursue appropriate remedies under applicable statutes. The appeals were disposed of, granting liberty to seek recourse through suitable legal mechanisms, with explicit reference to Section 32A of IBC and Section 8(7) of the Act of 2002.
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