Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
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Moratorium under the personal insolvency resolution process under Section 101 of the Insolvency and Bankruptcy Code is strictly time-bound and ends automatically on expiry of 180 days from admission or on an order on the repayment plan, whichever is earlier. The High Court held that once that period expires without an operative order on the repayment plan, the statutory embargo ceases by operation of law and does not continue by implication or require further waiting. Creditors then regain ordinary remedies, and execution proceedings against the personal guarantor may proceed. On that basis, the objection to continuation of execution was rejected, attachment was directed over the specified properties excluding the property kept out of consideration, and a Receiver was appointed for sale in accordance with law.
Moratorium under the personal insolvency resolution process under Section 101 of the Insolvency and Bankruptcy Code is strictly time-bound and ends automatically on expiry of 180 days from admission or on an order on the repayment plan, whichever is earlier. The High Court held that once that period expires without an operative order on the repayment plan, the statutory embargo ceases by operation of law and does not continue by implication or require further waiting. Creditors then regain ordinary remedies, and execution proceedings against the personal guarantor may proceed. On that basis, the objection to continuation of execution was rejected, attachment was directed over the specified properties excluding the property kept out of consideration, and a Receiver was appointed for sale in accordance with law.
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