Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Insolvency and BankruptcyDecember 24, 2022Case LawsAT
Validity of Sale Confirmation Letter and Sale Certificate - One cannot remain in Oblivion, as to the crystalline fact, that the Appellant / 1st Respondent, had Registered the Sale Certificate, to and in favour of the 2nd Respondent, in utter disregard to the Order of Moratorium, declared by the Adjudicating Authority - Viewed in that perspective, the availing of remedy, under ‘Section 17 (1) of the SARFAESI Act, 2002, by the Aggrieved, before the Debts Recovery Tribunal – I, Hyderabad, is an Otiose one and the same is Negatived, by this Tribunal, considering the fact that the provisions of I & B Code, 2016, overrides the SARFAESI Act, 2002. - AT
Validity of Sale Confirmation Letter and Sale Certificate - One cannot remain in Oblivion, as to the crystalline fact, that the Appellant / 1st Respondent, had Registered the Sale Certificate, to and in favour of the 2nd Respondent, in utter disregard to the Order of Moratorium, declared by the Adjudicating Authority - Viewed in that perspective, the availing of remedy, under ‘Section 17 (1) of the SARFAESI Act, 2002, by the Aggrieved, before the Debts Recovery Tribunal – I, Hyderabad, is an Otiose one and the same is Negatived, by this Tribunal, considering the fact that the provisions of I & B Code, 2016, overrides the SARFAESI Act, 2002. - AT
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