Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
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Liquidators may continue eviction or possession proceedings commenced during CIRP where their purpose is to recover and protect corporate debtor assets. Liquidation does not make such proceedings infructuous because the Liquidator has corresponding powers and duties to take custody and control of liquidation-estate property. Possession disputes concerning estate assets may fall within NCLT insolvency jurisdiction where the claim arises directly from liquidation. Unregistered fixed-term leases cannot prove their terms, particularly where occupants are related parties who have not paid rent. Where rent-control procedures obstruct recovery of liquidation-estate assets, the IBC overriding provision permits recovery and eviction without recourse to the Rent Controller.
Liquidators may continue eviction or possession proceedings commenced during CIRP where their purpose is to recover and protect corporate debtor assets. Liquidation does not make such proceedings infructuous because the Liquidator has corresponding powers and duties to take custody and control of liquidation-estate property. Possession disputes concerning estate assets may fall within NCLT insolvency jurisdiction where the claim arises directly from liquidation. Unregistered fixed-term leases cannot prove their terms, particularly where occupants are related parties who have not paid rent. Where rent-control procedures obstruct recovery of liquidation-estate assets, the IBC overriding provision permits recovery and eviction without recourse to the Rent Controller.
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