Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Initiation of CIRP was upheld because unsecured loans were actually disbursed to the corporate debtor, obliging the Adjudicating Authority to admit the Section 7 petition; the appeal that initiation was illegal was rejected. Related party or subsidiary links did not bar the financial creditors from lending, so related party status did not vitiate claims and the challenge to liquidation and e auctions failed. The Committee of Creditors' commercial wisdom and the Adjudicating Authority's evaluation under the Code were treated as non justiciable and final, so liquidation steps and waterfall distribution were sustained. Exorbitant interest was disallowed though principal liability remained enforceable.
Initiation of CIRP was upheld because unsecured loans were actually disbursed to the corporate debtor, obliging the Adjudicating Authority to admit the Section 7 petition; the appeal that initiation was illegal was rejected. Related party or subsidiary links did not bar the financial creditors from lending, so related party status did not vitiate claims and the challenge to liquidation and e auctions failed. The Committee of Creditors' commercial wisdom and the Adjudicating Authority's evaluation under the Code were treated as non justiciable and final, so liquidation steps and waterfall distribution were sustained. Exorbitant interest was disallowed though principal liability remained enforceable.
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