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...
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Registered security interest under SARFAESI was treated as giving the secured creditor priority over State tax dues, and the State could not displace that priority by relying on a first-charge claim under MVAT. For pre-Central-law cases, a mere attachment order was insufficient; the State had to show compliance with the Maharashtra Land Revenue Code recovery procedure, including due proclamation, which was not demonstrated here. The State also had not registered its charge with CERSAI, and the amendment-based challenge to section 37 of MVAT was rejected. The attachment and encumbrance were quashed, and the sale certificate was to be registered free of encumbrance.
Registered security interest under SARFAESI was treated as giving the secured creditor priority over State tax dues, and the State could not displace that priority by relying on a first-charge claim under MVAT. For pre-Central-law cases, a mere attachment order was insufficient; the State had to show compliance with the Maharashtra Land Revenue Code recovery procedure, including due proclamation, which was not demonstrated here. The State also had not registered its charge with CERSAI, and the amendment-based challenge to section 37 of MVAT was rejected. The attachment and encumbrance were quashed, and the sale certificate was to be registered free of encumbrance.
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