Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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The SC dismissed the appeal challenging the exclusion of commercial spaces from the Corporate Debtor's assets and the approval of the Resolution Plan under the IBC. The Court found no sufficient grounds to interfere with the Adjudicating Authority's order despite dissenting Financial Creditors' claims under Section 30(2)(b). The NCLAT's observation allowing the appellant to file a separate application for rent claims arising post-CIRP commencement, potentially recoverable as CIRP costs, was noted but did not affect the final decision. Consequently, the impugned judgment approving the Resolution Plan was upheld in its entirety.
The SC dismissed the appeal challenging the exclusion of commercial spaces from the Corporate Debtor's assets and the approval of the Resolution Plan under the IBC. The Court found no sufficient grounds to interfere with the Adjudicating Authority's order despite dissenting Financial Creditors' claims under Section 30(2)(b). The NCLAT's observation allowing the appellant to file a separate application for rent claims arising post-CIRP commencement, potentially recoverable as CIRP costs, was noted but did not affect the final decision. Consequently, the impugned judgment approving the Resolution Plan was upheld in its entirety.
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