Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Admission under the Insolvency and Bankruptcy Code (section reference omitted) was contested on date-of-default and limitation grounds but the dispute turned on an executed MOU, acknowledged receipt of funds, continuous failure to perform, and an arbitral award rendered as an executable decree. The award's finality and enforceability was treated as operative for limitation (a subsequent suo motu writ order was invoked in support). Non appearance and ex parte proceedings before the arbitral forum and tribunal informed findings on the corporate debtor's conduct and intention, and the appellate challenge was dismissed as lacking merit.
Admission under the Insolvency and Bankruptcy Code (section reference omitted) was contested on date-of-default and limitation grounds but the dispute turned on an executed MOU, acknowledged receipt of funds, continuous failure to perform, and an arbitral award rendered as an executable decree. The award's finality and enforceability was treated as operative for limitation (a subsequent suo motu writ order was invoked in support). Non appearance and ex parte proceedings before the arbitral forum and tribunal informed findings on the corporate debtor's conduct and intention, and the appellate challenge was dismissed as lacking merit.
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