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In this case the Hon'ble Apex Court explained term "Existence of Dispute" and used under provisions of Section 8 of the IBC,2016 related to  "Operational Debt".

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The CESTAT, Allahabad in the matter of M/s. T.S. Motors India Private Ltd.v.Commissioner of CGST & Central Excise, Lucknow [Service Tax Appeal No. 70377 of 2018 dated June 17, 2022] set aside the order passed by Revenue Department demanding Service t

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The Hon’ble NCLAT full bench overturns its two previous judgements to clarify that Licensor for payment "License Fees" will be treated as Operational Creditor and "License Fees" is an Operational Debt.

Posted in Others |   224 Views



 The term 'foreign contribution' is defined under Section 2(h) of FCRA to mean "the donation, delivery or transfer made by any foreign source - (i) of any article, not being an article given to a person as a gift for his personal use, if the market v

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In that view of the matter, whatever meagre amount is permissible under the statute must reach the victim's family without any loss of time when the compensation is sought for before the Court. The statute has taken care of the sufferings and pains o

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The Hon’ble Madras High Court in V. Venkata Siva Kumar v. Union of India & Ors. [W.P. No. 32279 of 2013 dated January 21, 2022] quashed the decision of Disciplinary Board of the ICAI against the Chartered Accountant alleged of committing of misconduc

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The Hon'ble Allahabad High Court in Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax & Ors. [Writ Tax No. - 1029 of 2021 dated February 04, 2022] held that the Revenue Department cannot issue assessment orders without giving the assess

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The Hon'ble Supreme Court in the matter of Re Cognizance For Extension of Limitation [Miscellaneous Application No. 21 of 2022 in Miscellaneous Application No. 665 of 2021 in Suo Motu Writ Petition (C) No. 3 of 2020 dated January 10, 2022] restored i

Posted in Others |   253 Views



In Kewal Krishan v. Rajesh Kumar & Ors. Etc. [Civil Appeal Nos. 6989-6992 of 2021 arising out of S.L.P. (C) Nos. 2033-2036 of 2016 dated November 22, 2021] Hon'ble Supreme Court held that the payment of price is an essential part of a sale covered by

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The Hon'ble Bombay High Court in the case of Mantra Industries Ltd. v. National Faceless Assessment Centre [Writ Petition No.1625 of 2021 decided on October 11, 2021] has held that an assessment order passed by the Assessing Officer ("AO") should nec

Posted in Others |   258 Views