Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Insolvency and BankruptcyAugust 29, 2023Case LawsAT
CIRP - Bona fide Home Buyers’ of the Villa - This ‘Tribunal’, keeping in mind of the surrounding facts and circumstances of the instant case, on a careful consideration of respective contentions, advanced on either side, without ‘haziness’, comes to a resultant conclusion, that ‘to and in favour’ of the ‘Appellants / Petitioners’, ‘No Security Interest’, is created, especially, the admitted fact being, ‘no Registered Sale Deed’, was ‘executed’, and as such, ‘no relief(s)’, can be granted to the ‘Appellants / Petitioners’. - AT
CIRP - Bona fide Home Buyers’ of the Villa - This ‘Tribunal’, keeping in mind of the surrounding facts and circumstances of the instant case, on a careful consideration of respective contentions, advanced on either side, without ‘haziness’, comes to a resultant conclusion, that ‘to and in favour’ of the ‘Appellants / Petitioners’, ‘No Security Interest’, is created, especially, the admitted fact being, ‘no Registered Sale Deed’, was ‘executed’, and as such, ‘no relief(s)’, can be granted to the ‘Appellants / Petitioners’. - AT
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