Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismisse...
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Expunction of adverse observations in insolvency-related proceedings where appellate review found paras 25 and 28 contained unsupported factual assertions. The document holds that findings about initiation of investigation and group company affiliation lacked admissible material and were therefore unsustainable, and that exclusion of any Committee of Creditors member requires adequate opportunity to be heard; accordingly the impugned observations were expunged and related directions set aside. The operative effect is removal of unsupported adverse findings and affirmation of the necessity of evidentiary basis and hearing before excluding a CoC member.
Expunction of adverse observations in insolvency-related proceedings where appellate review found paras 25 and 28 contained unsupported factual assertions. The document holds that findings about initiation of investigation and group company affiliation lacked admissible material and were therefore unsustainable, and that exclusion of any Committee of Creditors member requires adequate opportunity to be heard; accordingly the impugned observations were expunged and related directions set aside. The operative effect is removal of unsupported adverse findings and affirmation of the necessity of evidentiary basis and hearing before excluding a CoC member.
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