Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
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An interlocutory direction requiring the Committee of Creditors to reconsider approval of the appellant's appointment as Resolution Professional under the insolvency code was treated as precautionary and facilitative, not as a final adjudication of rights. Because the Committee of Creditors had yet to independently examine the effect of earlier orders on its approval, the appellant's entitlement had not attained finality. No interference was warranted at that stage, and the matter was left to reconsideration on its own merits.
An interlocutory direction requiring the Committee of Creditors to reconsider approval of the appellant's appointment as Resolution Professional under the insolvency code was treated as precautionary and facilitative, not as a final adjudication of rights. Because the Committee of Creditors had yet to independently examine the effect of earlier orders on its approval, the appellant's entitlement had not attained finality. No interference was warranted at that stage, and the matter was left to reconsideration on its own merits.
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