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...
Import of goods - infringement of the Intellectual Property Rights of the plaintiffs - eeking impleadment in the present suit as a proper party - Infringement of trade marks - violation of paragraph 2.3 of the Foreign Trade Policy, 2015-20 - in terms of Rule 11 of IPR Enforcement Rules, the applicant cannot go into the question of infringement till the final adjudication of the present suit - The applicant is neither a necessary party nor a proper party for the adjudication of the suit. - HC
Import of goods - infringement of the Intellectual Property Rights of the plaintiffs - eeking impleadment in the present suit as a proper party - Infringement of trade marks - violation of paragraph 2.3 of the Foreign Trade Policy, 2015-20 - in terms of Rule 11 of IPR Enforcement Rules, the applicant cannot go into the question of infringement till the final adjudication of the present suit - The applicant is neither a necessary party nor a proper party for the adjudication of the suit. - HC
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