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 BankruptcyMarch 27, 2020Case LawsTri
Maintainability of Application for CIRP - The application is not maintainable on the ground of proper authorisation itself which is of the year 2015 when the IB Code was not in existence - Application dismissed. - Tri
Maintainability of Application for CIRP - The application is not maintainable on the ground of proper authorisation itself which is of the year 2015 when the IB Code was not in existence - Application dismissed. - Tri
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