Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
Provisional attachment of mortgaged property requires a likelihood that the person concerned will deal with or alienate it so as to frustrate confiscation proceedings. A pre-existing interim restraint against creating third-party rights, followed by admission of proceedings before the NCLT, negated that apprehension. The order confirming the provisional attachment was set aside, while the property remained subject to the final outcome of the NCLT proceedings.
Provisional attachment of mortgaged property requires a likelihood that the person concerned will deal with or alienate it so as to frustrate confiscation proceedings. A pre-existing interim restraint against creating third-party rights, followed by admission of proceedings before the NCLT, negated that apprehension. The order confirming the provisional attachment was set aside, while the property remained subject to the final outcome of the NCLT proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
