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 ...
Insolvency and BankruptcyJanuary 18, 2019Case LawsAT
Corporate insolvency resolution process - period of limitation for filing an application - This claim was made initially in the year 2014 but was rejected - Therefore, the present application cannot be stated to be barred by limitation and on the other hand we find there is continuous cause of action.
Corporate insolvency resolution process - period of limitation for filing an application - This claim was made initially in the year 2014 but was rejected - Therefore, the present application cannot be stated to be barred by limitation and on the other hand we find there is continuous cause of action.
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