Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pre-existing disputes over performance, delay, quality and termination of work orders defeated admission under Section 9, because repeated correspondence before the demand notice showed a real controversy that could not be resolved in insolvency proceedings. The Tribunal held that the workmanlike completion obligation was missed, the defects were disputed, and the resulting liability involved contested facts unsuitable for summary determination. It further held that even if the contract had been frustrated or breached due to lack of permission, the remedy would be a claim for unliquidated damages triable by a civil court, not an operational debt enforceable in insolvency. The dismissal of the Section 9 application was therefore sustained.
Pre-existing disputes over performance, delay, quality and termination of work orders defeated admission under Section 9, because repeated correspondence before the demand notice showed a real controversy that could not be resolved in insolvency proceedings. The Tribunal held that the workmanlike completion obligation was missed, the defects were disputed, and the resulting liability involved contested facts unsuitable for summary determination. It further held that even if the contract had been frustrated or breached due to lack of permission, the remedy would be a claim for unliquidated damages triable by a civil court, not an operational debt enforceable in insolvency. The dismissal of the Section 9 application was therefore sustained.
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