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Section 43 Of IBC Cannot Be Attracted When No Transaction Was Made By Corporate Debtor: NCLAT

Section 43 Of IBC Cannot Be Attracted When No Transaction Was Made By Corporate Debtor: NCLAT

7 Dec 2024 1:00 PM IST

Once Service Fee Is Refunded By Assessee, Transaction Between Parties No Longer Qualifies As Service & No Service Tax Is Leviable: CESTAT

Once Service Fee Is Refunded By Assessee, Transaction Between Parties No Longer Qualifies As Service & No Service Tax Is Leviable: CESTAT

14 Nov 2024 3:30 PM IST

Liquidators Reliance On Transaction Audit Report Sufficient To File Application For Avoidance Of Preferential Transactions U/S 43 Of IBC: NCLAT

Liquidator's Reliance On Transaction Audit Report Sufficient To File Application For Avoidance Of Preferential Transactions U/S 43 Of IBC: NCLAT

9 Nov 2024 4:05 PM IST

Not Permissible For TPO To Engage In Restructuring Of Transaction: Delhi High Court

Not Permissible For TPO To Engage In Restructuring Of Transaction: Delhi High Court

22 July 2024 3:00 PM IST

Merely Because The Transactions Are Made Through Banking Channel Does Not Itself Prove The Creditworthiness

Merely Because The Transactions Are Made Through Banking Channel Does Not Itself Prove The Creditworthiness

14 July 2024 4:15 PM IST

RPM Is Most Appropriate Method To Benchmark Transaction Of Purchase Of Solar Goods: ITAT

RPM Is Most Appropriate Method To Benchmark Transaction Of Purchase Of Solar Goods: ITAT

13 Jun 2024 10:30 AM IST

Merely Making Entries In Books Is Not Sufficient To Discharge Initial Burden Of Proof Regarding Claim Of Cost Of Improvement Of Asset: Chandigarh ITAT

Merely Making Entries In Books Is Not Sufficient To Discharge Initial Burden Of Proof Regarding Claim Of Cost Of Improvement Of Asset: Chandigarh ITAT

3 May 2024 7:15 PM IST

Assessee Has Not Benefited From Round-Tripping Of Share Transactions; Mumbai ITAT Deletes Addition U/s 68

Assessee Has Not Benefited From Round-Tripping Of Share Transactions; Mumbai ITAT Deletes Addition U/s 68

29 April 2024 8:45 PM IST

Assessees Failure To Establish Genuineness Of Transaction With Cogent And Credible Evidence, Calcutta High Court Upholds Addition

Assessee's Failure To Establish Genuineness Of Transaction With Cogent And Credible Evidence, Calcutta High Court Upholds Addition

25 April 2024 1:00 PM IST

Deeming Provisions Of Sec 69B Cant Be Invoked Once Nexus Of Source Of Unrecorded Transactions With Assessees Business Is Proved: Chandigarh ITAT

Deeming Provisions Of Sec 69B Can't Be Invoked Once Nexus Of Source Of Unrecorded Transactions With Assessee's Business Is Proved: Chandigarh ITAT

17 March 2024 9:00 AM IST

CGST Preventive Wing And DGGI Wing To Forward All Investigation And Inter-Related Transaction To State Authorities: Jharkhand High Court

CGST Preventive Wing And DGGI Wing To Forward All Investigation And Inter-Related Transaction To State Authorities: Jharkhand High Court

19 Jan 2024 9:05 AM IST

NCLT Mumbai: Substance Of A Transaction Is Important Over Its Form, Accounting Entries Can Not Determine Character And Nature Of Transaction

NCLT Mumbai: Substance Of A Transaction Is Important Over Its Form, Accounting Entries Can Not Determine Character And Nature Of Transaction

20 Dec 2023 9:15 PM IST