Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
IBC - Highlights / Catch Notes

Home Highlights July 2024 Year 2024 This

Impleadment application allowed without prior notice to ...


Impleadment allowed sans prior notice; court's discretion. Appellant's contention rejected. Appeal dismissed for lack of merits.

Case Laws     Insolvency and Bankruptcy

July 26, 2024

Impleadment application allowed without prior notice to appellant, who was sought to be impleaded, as court has exclusive prerogative to determine necessity of party's impleadment for effective adjudication. Appellant's contention regarding lack of prior notice rejected, as impleadment is court's discretion. Appeal dismissed for lacking merits.

View Source

 


 

You may also like:

  1. Prior period expenses adjustment against the prior period income - once the prior period income is held to be taxable, the prior period expenditure also should be...

  2. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

  3. Credit of service tax for the period prior to the date of registration allowed - AT

  4. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

  5. Seeking impleadment of Successful Auction Purchaser/Appellant as one of the Respondents - The NCLAT found that non-impleadment of the successful auction purchaser was...

  6. Prior period expenditure - when prior period income is taxed prior period expenditure cannot be disallowed - AT

  7. Appellant eligible for abatement without prior payment of duty for period when machine under closure. As per Rule 10 of Pan Masala Packaging Machine Rules, 2008, and...

  8. Addition on account of prior period expenditure - deducting prior period income From prior period expenditure is against well settled principles of law. - AT

  9. CIRP - Rejection of impleadment - allottees of “Amadeus” a real estate project being developed by the Corporate Debtor - The Financial Creditors in a class, who at...

  10. MAT u/s 115JB - The findings of the ld.CIT(A) holding the impugned expenses to be not in the nature of prior period expenses, but confirming the adjustment made to the...

  11. Increase in rate of customs duty on import of dry dates - Effective date - Filing of Bill of Entry prior to the issue of notification - Revenue is not in a position to...

  12. Impleadment of the appellant bank as Proposed 2nd Respondent, in main Company Appeal - necessary/proper party - The Tribunal noted that the bank's interest was protected...

  13. Prior period expenses – even if this expenses are allowed in the earlier years i.e. A.Y. 2000-2001, it will ultimately be adjusted in the present year, by way of set off...

  14. Initiation of CIRP - There being categorical default by the Respondent prior to Section 10A period, the Corporate Debtor was clearly not entitled to claim the benefit of...

  15. Levy of Service Tax - club and association services - Companies and cooperative societies, prior to July 1, 2012, which were registered under respective Acts, would be...

 

Quick Updates:Latest Updates