Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
The Doon Square project was treated as separately resolved, completed, and backed by occupancy certification with the sole lender's dues discharged. On construction of Clause 6 of the Master Agreement dated 08.10.2024, the co-developers were expressly empowered to sign, execute and present for registration sub-lease deeds, flat buyers' agreements and other transfer documents in favour of allottees. Because the Agreement had already been noticed and directed to be implemented, no further impediment remained to execution of registration documents, and the co-developers could jointly nominate an authorised person before the statutory authority for that purpose.
The Doon Square project was treated as separately resolved, completed, and backed by occupancy certification with the sole lender's dues discharged. On construction of Clause 6 of the Master Agreement dated 08.10.2024, the co-developers were expressly empowered to sign, execute and present for registration sub-lease deeds, flat buyers' agreements and other transfer documents in favour of allottees. Because the Agreement had already been noticed and directed to be implemented, no further impediment remained to execution of registration documents, and the co-developers could jointly nominate an authorised person before the statutory authority for that purpose.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
