Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
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NCLAT dismissed appeal filed by preference shareholder challenging proceedings under Section 55(3) of Companies Act, 2013. Tribunal held that preference shareholders, being mere investors, lack individually enforceable statutory rights and have no locus standi to approach NCLT or file appeals under Section 421. Relying on Clarion Health Food LLP precedent, NCLAT ruled shareholders are not "aggrieved parties" under the Code and cannot maintain such proceedings. The adjudicating authority's findings contained no legal vices warranting appellate interference. Appeal was dismissed as non-maintainable due to appellant's lack of sustainable and legally enforceable rights in capacity as preference shareholder.
NCLAT dismissed appeal filed by preference shareholder challenging proceedings under Section 55(3) of Companies Act, 2013. Tribunal held that preference shareholders, being mere investors, lack individually enforceable statutory rights and have no locus standi to approach NCLT or file appeals under Section 421. Relying on Clarion Health Food LLP precedent, NCLAT ruled shareholders are not "aggrieved parties" under the Code and cannot maintain such proceedings. The adjudicating authority's findings contained no legal vices warranting appellate interference. Appeal was dismissed as non-maintainable due to appellant's lack of sustainable and legally enforceable rights in capacity as preference shareholder.
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