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Judgements by FCS Deepak Pratap Singh

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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 |   237 Views



The present Appeal has been filed by the Appellant w.r.t the NCLT, Chennai Bench (Tribunal) order who has dismissed the application of Appellant solely on the ground that the Appellant being preferential shareholders has no locus standi to file appli

Posted in Corporate Law |   630 Views



THE MADRAS HIGH COURT has ruled that proceedings under the Insolvency and Bankruptcy Code (IBC), 2016 cannot dilute the rights of the Income Tax Department to reopen the assessment under Section 148 of the Income Tax Act, 1961.

Posted in Income Tax |   526 Views



This is a Writ Petition under Articles 226 / 227 of the Constitution of India. Initially the writ petition was filed seeking a direction to the respondents for a declaration that adjudication of the show-cause notices dated 01.06.2006 and 28.11.2006

Posted in Corporate Law |   101 Views



This judgement will be helpful in similar disputes where the job work services or man power services are subject matter of dispute. The Apex Court in this case depends on terms and conditions of the agreement between the parties and found that there

Posted in Service Tax |   93 Views



A contract of guarantee is of between three persons Creditor, Debtor and the Surety. The Contract of Guarantee generally made to protect interest of the creditor and provide him trust and security for payment of debt advanced to the Corporate Debtor.

Posted in Corporate Law |   392 Views



The Apex Court in this case held that since there was no intimation of delay or lodging of claim and volition of clause 6(i) of the insurance policy in the repudiation letter. The insurer also disowned its claim of late intimation of claim by appoint

Posted in Corporate Law |   138 Views



Hon'ble Supreme Court in its judgment dated 10/02/2022 clarified that banks cannot be restrained from selling the mortgaged property by holding public auction and realize the outstanding dues, unless the borrower pays entire amount outstanding along

Posted in Corporate Law |   336 Views



One important aspect which escaped the attention of the Ld. Liquidator & the bench is that there is no provision in the Code for consideration of claim of any party including govt. dues, falling due after the liquidation commencement date. Liquidator

Posted in Income Tax |   151 Views



The following case is an important judgement for determining the difference between 'Contract of Service' and 'Contract for Service'. The Court helped determine that there are often times that legislations overlap each other which leads to exclusion

Posted in Corporate Law |   2261 Views