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 BankruptcyJuly 24, 2019Case LawsTri
Admissibility of petition - claim submitted beyond 90 days after the CIRP begins - RP has not committed any error or illegality in rejecting the claim applying Regulation 12(2) of the Regulations of 2016 - Adjudicating Authority has no power to reopen the resolution process which has already been closed
Admissibility of petition - claim submitted beyond 90 days after the CIRP begins - RP has not committed any error or illegality in rejecting the claim applying Regulation 12(2) of the Regulations of 2016 - Adjudicating Authority has no power to reopen the resolution process which has already been closed
Note: It is a system-generated summary and is for quick reference only.