Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Corporate-debtor premises may be recovered through the insolvency process when ownership is established and an occupant fails to prove an enforceable tenancy, leasehold interest, or licence. Resolution professionals must obtain custody and protect assets; recovery has a sufficient insolvency nexus for the Adjudicating Authority, while administrative assistance may follow a competent order. Permission to store goods, prolonged occupation, utility records, and business registrations do not by themselves create proprietary or possessory rights. Oral tenancy remains legally possible but requires reliable proof of agreed terms, intention and, where relevant, payment and acceptance of rent. Lease or licence character depends on the arrangement's substance, not labels or exclusive possession alone.
Corporate-debtor premises may be recovered through the insolvency process when ownership is established and an occupant fails to prove an enforceable tenancy, leasehold interest, or licence. Resolution professionals must obtain custody and protect assets; recovery has a sufficient insolvency nexus for the Adjudicating Authority, while administrative assistance may follow a competent order. Permission to store goods, prolonged occupation, utility records, and business registrations do not by themselves create proprietary or possessory rights. Oral tenancy remains legally possible but requires reliable proof of agreed terms, intention and, where relevant, payment and acceptance of rent. Lease or licence character depends on the arrangement's substance, not labels or exclusive possession alone.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
