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 ...
Service of demand notice u/s 8 of the Code - service at corporate office - respondent had never raised the objection to the receiving or replying to the notice and at the stage of final hearing this issue raised by corporate debtor should not be considered and the matter be heard on merit - preliminary objection not being raised at the initial stage, cannot be tenable at this stage specially after completion of the pleadings - it can be served at registered office/corporate office
Service of demand notice u/s 8 of the Code - service at corporate office - respondent had never raised the objection to the receiving or replying to the notice and at the stage of final hearing this issue raised by corporate debtor should not be considered and the matter be heard on merit - preliminary objection not being raised at the initial stage, cannot be tenable at this stage specially after completion of the pleadings - it can be served at registered office/corporate office
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