Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
A rent reasonableness certificate was invalid because the hiring...
Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh review.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
A rent reasonableness certificate was invalid because the hiring committee failed to consider the lease deed supplied by the petitioner and the applicable fair-rent assessment or reassessment material. The relevant norms required assessment through recognised valuation principles and prevailing market rent for private buildings leased by Central Government departments. Non-consideration of these relevant materials vitiated the certificate. The High Court quashed the certificate and directed the competent respondents to reconsider the request after considering the lease deed and applicable fair-rent assessment material within the stipulated period.
A rent reasonableness certificate was invalid because the hiring committee failed to consider the lease deed supplied by the petitioner and the applicable fair-rent assessment or reassessment material. The relevant norms required assessment through recognised valuation principles and prevailing market rent for private buildings leased by Central Government departments. Non-consideration of these relevant materials vitiated the certificate. The High Court quashed the certificate and directed the competent respondents to reconsider the request after considering the lease deed and applicable fair-rent assessment material within the stipulated period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
