Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
Unauthorised occupation does not arise merely because a secured creditor's auction purchaser has not obtained transfer of leasehold rights or prior dues remain disputed. Possession obtained through a statutory public auction and sale certificate differs from trespass or clandestine occupation, so summary eviction from public premises is not justified on those grounds alone. Lease-transfer disputes and liabilities, including arrears attributable to a previous lessee, must be addressed separately, while legally enforceable dues must be recovered from the person or authority legally liable. The eviction order was set aside and the writ petition challenging that result was dismissed, without prejudice to lawful recovery remedies.
Unauthorised occupation does not arise merely because a secured creditor's auction purchaser has not obtained transfer of leasehold rights or prior dues remain disputed. Possession obtained through a statutory public auction and sale certificate differs from trespass or clandestine occupation, so summary eviction from public premises is not justified on those grounds alone. Lease-transfer disputes and liabilities, including arrears attributable to a previous lessee, must be addressed separately, while legally enforceable dues must be recovered from the person or authority legally liable. The eviction order was set aside and the writ petition challenging that result was dismissed, without prejudice to lawful recovery remedies.
Note: It is a system-generated summary and is for quick reference only.