Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
The 1994 Guidelines govern a Panel Valuer's fees for court-authorised inspection and valuation of immovable properties for sale. Prior sanction is required for payment above the prescribed ceiling, not before appointment; where distinct properties receive separate valuation reports, the ceiling ordinarily applies to each exercise. Full revised fees were sanctioned because the work was accepted without deficiencies. Delayed payment justified interest at 6% per annum, including until payment, but a further inflation-linked increase for the same period was rejected as overlapping compensation. Recovery must be claimed from available proceeding funds or before the competent Official Liquidator, not personally from the Court Receiver, government, associated individuals, or separate corporate entities without substantive legal basis and hearing.
The 1994 Guidelines govern a Panel Valuer's fees for court-authorised inspection and valuation of immovable properties for sale. Prior sanction is required for payment above the prescribed ceiling, not before appointment; where distinct properties receive separate valuation reports, the ceiling ordinarily applies to each exercise. Full revised fees were sanctioned because the work was accepted without deficiencies. Delayed payment justified interest at 6% per annum, including until payment, but a further inflation-linked increase for the same period was rejected as overlapping compensation. Recovery must be claimed from available proceeding funds or before the competent Official Liquidator, not personally from the Court Receiver, government, associated individuals, or separate corporate entities without substantive legal basis and hearing.
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