Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Insolvency and BankruptcyApril 19, 2018Case LawsAT
Corporate Insolvency Resolution Process - there is a plausible dispute between the parties in regard to execution of contract involving supply of material as well as rendering of works at the site - The claim set up by the Appellant does not fall within the definition of operational debt - AT
Corporate Insolvency Resolution Process - there is a plausible dispute between the parties in regard to execution of contract involving supply of material as well as rendering of works at the site - The claim set up by the Appellant does not fall within the definition of operational debt - AT
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