Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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An earlier order granting possession and access to the Resolution Professional had already attained finality after dismissal of the appeal, so the suspended director could not reopen the question through a later access claim. The Appellate Tribunal held that the Adjudicating Authority erred in allowing withdrawal of the application while still directing the Resolution Professional to ensure full access to the applicant, because that direction effectively disturbed a concluded issue. The access direction was therefore set aside. The Tribunal did not decide the rights of other occupants allegedly operating from the premises, leaving them free to seek independent relief before the Adjudicating Authority if they claim obstruction.
An earlier order granting possession and access to the Resolution Professional had already attained finality after dismissal of the appeal, so the suspended director could not reopen the question through a later access claim. The Appellate Tribunal held that the Adjudicating Authority erred in allowing withdrawal of the application while still directing the Resolution Professional to ensure full access to the applicant, because that direction effectively disturbed a concluded issue. The access direction was therefore set aside. The Tribunal did not decide the rights of other occupants allegedly operating from the premises, leaving them free to seek independent relief before the Adjudicating Authority if they claim obstruction.
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