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Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Claims founded on assessments completed after the moratorium are barred from admission in CIRP under the moratorium doctrine; accordingly postmoratorium EPFO assessmentbased demands cannot be admitted and the appeal challenging the resolution plan was dismissed. The resolution professional had recorded the provident fund claim despite improper format, included it in the Information Memorandum, and the resolution plan provided a lower payout; the tribunal treated the inclusion and commercial judgment of the committee of creditors as operative and distinguishable from precedent where claims were ignored. Absence of contemporaneous PF deductions in company records supported exclusion of the postmoratorium assessment claim.
Claims founded on assessments completed after the moratorium are barred from admission in CIRP under the moratorium doctrine; accordingly postmoratorium EPFO assessmentbased demands cannot be admitted and the appeal challenging the resolution plan was dismissed. The resolution professional had recorded the provident fund claim despite improper format, included it in the Information Memorandum, and the resolution plan provided a lower payout; the tribunal treated the inclusion and commercial judgment of the committee of creditors as operative and distinguishable from precedent where claims were ignored. Absence of contemporaneous PF deductions in company records supported exclusion of the postmoratorium assessment claim.
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