Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
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.
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