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N: Securities Contracts (Regulation) (Amendment) Rules, 2021

H: Service of SCN - while attaching the bank locker, no SCN served on the...

H: Maintainability of appeal - time limitation - This is a case of substa...

H: Reopening of assessment u/s 147 - In the instant case, the A. O. has d...

H: Exemption u/s 11 - DIT(E) cancelled the registration u/s 12AA of the A...

F: Payment of GST by Charitable Trust

Webinars on recent functionalities related to Refunds deployed on GST ...

H: Bad Debts - Investments written-off - Nevertheless, no new manufacturi...

H: Penalty u/s 271AAB/271(1)(c) - cash was seized u/s 132A - the discrepa...

H: Denial of exchange loss - Unexpalined loss from the income - provision...

H: TDS u/s 195 - Disallowance u/s 40(a)(i) - the said income in the hands...

H: Revision u/s 263 - nature of expenditure - There is no averment in the...

H: Revision u/s 263 - non application of mind by AO on search figures of ...

C: Norms for investment and disclosure by Mutual Funds in Derivatives

Finance Ministry refutes news media reports of alleged black money hel...

F: CAN BUILDER/DEVELOPER SHIFT TO 5% FROM 12%

H: Rejection of claim for Preferential Duty - Areca nuts - certificate of...

H: Jurisdiction - proper officer for issuance of SCN - DRI is proper offi...

H: Classification of imported goods - Pottassium Humate - there are no ju...

H: Maintainability of application - initiation of CIRP - Whether the MOU ...

H: Condonation of delay in filing the claim before the RP - the Applicant...

H: Benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ...

H: Benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - re...

N: Companies (Indian Accounting Standards) Amendment Rules, 2021.

H: CENVAT Credit - input services - the scheme of the Act read with the R...

H: Requirement to comply with the pre-deposit of 12.5 per cent of the dis...

A: Digital Taxation in India - International Taxation

A: CORPORATE INSOLVENCY RESOLUTION PROCESS VERSUS PREPACKED INSOLVENCY RE...

N: Companies (Creation and Maintenance of databank of Independent Directo...

Quality Council of India (QCI) launches Indian Certification of Medica...

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Initiation of CIRP - The nature of goods being perishable commodity,...

Insolvency and Bankruptcy
18-5-2021

Initiation of CIRP - The nature of goods being perishable commodity, slightest delay shall cause huge loss. - The 'debt' as claimed by Operational Creditor is towards carton boxes and other packing material supplied by Operational Creditor along with purchase orders of the year 2016-2017. The packing materials are also perishable. Further, the onus of, who has to take back the unused materials, whether the same is adjusted towards payment are not clear. - The applicant has failed to quantify the alleged 'debt' and the 'date of default'. Neither "debt" nor "default" is proved - Tri

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