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 BankruptcyOctober 9, 2019Case LawsTri
Maintainability of application - Corporate Debtor - mandatory notice - notice has been sent by e-mail as well as by post but the notice sent by post has not been served for the reason as the addressee left without instructions. - In the absence of physical delivery of notice, application rejected.
Maintainability of application - Corporate Debtor - mandatory notice - notice has been sent by e-mail as well as by post but the notice sent by post has not been served for the reason as the addressee left without instructions. - In the absence of physical delivery of notice, application rejected.
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