Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
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Secured creditors must clearly and timely elect to realise a security interest outside the liquidation estate; merely recording a security interest in Form D does not communicate that election. An email sent after a compromise scheme fails cannot retrospectively cure non-compliance with Regulation 21A. Participation and voting in the Stakeholders' Consultation Committee are relevant, while consideration of a scheme under the Companies Act neither suspends nor extends the election period. Consequently, without a valid timely election, hypothecated assets remain in the liquidation estate and cannot be realised independently.
Secured creditors must clearly and timely elect to realise a security interest outside the liquidation estate; merely recording a security interest in Form D does not communicate that election. An email sent after a compromise scheme fails cannot retrospectively cure non-compliance with Regulation 21A. Participation and voting in the Stakeholders' Consultation Committee are relevant, while consideration of a scheme under the Companies Act neither suspends nor extends the election period. Consequently, without a valid timely election, hypothecated assets remain in the liquidation estate and cannot be realised independently.
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