Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
HC held that the writ petition filed through an authorized representative is maintainable. Regarding recovery of government dues, the court followed the SC's ruling in Ghanshyam Mishra & Sons Pvt. Ltd., affirming that statutory dues not included in the resolution plan under IBC Section 31(1) stand extinguished. The municipal corporation's claims for property tax dues prior to the resolution plan's approval are consequently nullified. For the period subsequent to plan approval, the corporation retains the right to assess dues in accordance with applicable legal provisions. The petition was accordingly disposed of.
HC held that the writ petition filed through an authorized representative is maintainable. Regarding recovery of government dues, the court followed the SC's ruling in Ghanshyam Mishra & Sons Pvt. Ltd., affirming that statutory dues not included in the resolution plan under IBC Section 31(1) stand extinguished. The municipal corporation's claims for property tax dues prior to the resolution plan's approval are consequently nullified. For the period subsequent to plan approval, the corporation retains the right to assess dues in accordance with applicable legal provisions. The petition was accordingly disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
