Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Insolvency and BankruptcyApril 12, 2023Case LawsAT
Admissibility of claim after implementation of Resolution Plan - the appellant has failed to submit its claim before the IRP at the time of invitation of claim from creditors - after the implementation of the Resolution Plan, no subsequent claim can be entertained.- AT
Admissibility of claim after implementation of Resolution Plan - the appellant has failed to submit its claim before the IRP at the time of invitation of claim from creditors - after the implementation of the Resolution Plan, no subsequent claim can be entertained.- AT
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