https://www.taxtmi.com/caselaws?id=408670 The liquidator's rejection of a salary-dues claim was upheld because the applicant failed to prove continuing employment or unpaid wages after April 2013. The Tribunal relied on emails and surrounding records showing cessation of employment, and on the applicant's failure to produce directed supporting documents, including income-tax returns and Form 26AS for the relevant period. It also noted that available records indicated remuneration from other entities, undermining the claim of subsisting service. The request for access to the mailbox did not cure the absence of reliable evidence. Accordingly, the challenge to the claim rejection was dismissed. en-us Thu, 06 May 2021 00:00:00 +0530 Fri, 18 Jun 2021 08:12:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408670 The liquidator's rejection of a salary-dues claim was upheld because the applicant failed to prove continuing employment or unpaid wages after April 2013. The Tribunal relied on emails and surrounding records showing cessation of employment, and on the applicant's failure to produce directed supporting documents, including income-tax returns and Form 26AS for the relevant period. It also noted that available records indicated remuneration from other entities, undermining the claim of subsisting service. The request for access to the mailbox did not cure the absence of reliable evidence. Accordingly, the challenge to the claim rejection was dismissed. Case-Laws Insolvency and Bankruptcy Thu, 06 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408670