Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Chargeability of capital gains on sale of land - nature of land sold - agricultural land - The development authority i. e. GUDA is a creation of statute. It cannot be equated with Municipal Corporation - As assessee has successfully demonstrated that the land parcels situated as Adalaj does not fall within the meaning of expression ‘Municipality’ or ‘Municipal Corporation’ and therefore falls in exception provided in sub-clause (a) to Section 2(14)(iii) of the Act - AT
Chargeability of capital gains on sale of land - nature of land sold - agricultural land - The development authority i. e. GUDA is a creation of statute. It cannot be equated with Municipal Corporation - As assessee has successfully demonstrated that the land parcels situated as Adalaj does not fall within the meaning of expression ‘Municipality’ or ‘Municipal Corporation’ and therefore falls in exception provided in sub-clause (a) to Section 2(14)(iii) of the Act - AT
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