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 ...
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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