Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Moratorium under the insolvency code does not extend to the personal guarantor's secured property; SARFAESI action against a guarantor may proceed despite a moratorium declared for the corporate debtor, and this view aligns with Supreme Court precedent. Separately, an appeal under the Contempt of Courts Act is maintainable only from an order imposing punishment for contempt; a contempt petition dismissed in limine is not an exercise of punitive contempt jurisdiction and therefore is not appealable under Section 19. Applying these principles, the appellate tribunal found the contempt appeal not maintainable and dismissed it.
Moratorium under the insolvency code does not extend to the personal guarantor's secured property; SARFAESI action against a guarantor may proceed despite a moratorium declared for the corporate debtor, and this view aligns with Supreme Court precedent. Separately, an appeal under the Contempt of Courts Act is maintainable only from an order imposing punishment for contempt; a contempt petition dismissed in limine is not an exercise of punitive contempt jurisdiction and therefore is not appealable under Section 19. Applying these principles, the appellate tribunal found the contempt appeal not maintainable and dismissed it.
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