Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Limitation and jurisdiction objections to rejection of the plaint failed because the plaint, read as a whole, disputed any binding family settlement, pleaded later denial of the plaintiff's asserted share after the mother's death, and therefore raised facts requiring trial rather than an ex facie bar. The civil court's jurisdiction was also not ousted, as the suit was fundamentally an inheritance and partition dispute over company-linked assets, not merely oppression or mismanagement, and partial rejection of the plaint was impermissible. On a meaningful reading, the plaint disclosed a real cause of action.
Limitation and jurisdiction objections to rejection of the plaint failed because the plaint, read as a whole, disputed any binding family settlement, pleaded later denial of the plaintiff's asserted share after the mother's death, and therefore raised facts requiring trial rather than an ex facie bar. The civil court's jurisdiction was also not ousted, as the suit was fundamentally an inheritance and partition dispute over company-linked assets, not merely oppression or mismanagement, and partial rejection of the plaint was impermissible. On a meaningful reading, the plaint disclosed a real cause of action.
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