Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
LTCG - period of holding - Registration of the property which was acquired by the assessee in the F.Y. 1994-95 though executed in the Year 2005 has no significance because u/s 53A of the TPA, when the possession of the said immovable property has been taken over by the assessee in part performance of a contract, the transfer is complete - thus holding the property for more than 36 months - LTCG
LTCG - period of holding - Registration of the property which was acquired by the assessee in the F.Y. 1994-95 though executed in the Year 2005 has no significance because u/s 53A of the TPA, when the possession of the said immovable property has been taken over by the assessee in part performance of a contract, the transfer is complete - thus holding the property for more than 36 months - LTCG
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