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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Right of appeal under Section 61 is confined to a person whose legal rights are directly affected, and a collateral grievance from a separate CIRP does not confer locus standi. The appellant was not a stakeholder in the CIRP of Afcan Impex Pvt. Ltd., so it was not a person aggrieved. On merits, the Tribunal found no established ineligibility of the resolution applicant under Section 29A: mere association with another company in CIRP was insufficient, no NPA classification material was shown, and disqualification under Section 164 could not be presumed without a formal declaration. Fresh objections were also not entertained in appeal, and the implemented resolution plan was treated as final.
Right of appeal under Section 61 is confined to a person whose legal rights are directly affected, and a collateral grievance from a separate CIRP does not confer locus standi. The appellant was not a stakeholder in the CIRP of Afcan Impex Pvt. Ltd., so it was not a person aggrieved. On merits, the Tribunal found no established ineligibility of the resolution applicant under Section 29A: mere association with another company in CIRP was insufficient, no NPA classification material was shown, and disqualification under Section 164 could not be presumed without a formal declaration. Fresh objections were also not entertained in appeal, and the implemented resolution plan was treated as final.
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