Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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Approval of a resolution plan that treated specified third-party/guarantor land as assets of the corporate debtor and set aside a fraudulent, undervalued lease deed was upheld; the adjudicatory authoritys prior orders approving the plan and cancelling the lease were held to be final and binding, and consequential directions flowing from those approvals were sustained. Challenges that inclusion of third-party property exceeded the authority or was exclusively a civil remedy were rejected, and the appellate challenge was dismissed for lack of merit, preserving the operative effect of the resolution plan and avoidance of the preferential/fraudulent transaction.
Approval of a resolution plan that treated specified third-party/guarantor land as assets of the corporate debtor and set aside a fraudulent, undervalued lease deed was upheld; the adjudicatory authoritys prior orders approving the plan and cancelling the lease were held to be final and binding, and consequential directions flowing from those approvals were sustained. Challenges that inclusion of third-party property exceeded the authority or was exclusively a civil remedy were rejected, and the appellate challenge was dismissed for lack of merit, preserving the operative effect of the resolution plan and avoidance of the preferential/fraudulent transaction.
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