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 ...
CIRP - Eviction of the Appellant from the property - handing over the possession of the property in question to the RP (now Liquidator) within 15 days from the passing of the order and the Statutory Authorities i.e. Local Police - The tribunal dismissed the Appellant's claim for protection under Section 53A of the Transfer of Property Act, 1882, as the Appellant did not fulfill his part of the contract, rendering him ineligible for possessory rights over the property. - The NCLAT, Principal Bench, New Delhi, dismissed the appeal, upholding the order of the Adjudicating Authority. The tribunal found no merit in the arguments presented by the Appellant and affirmed the possession of the property in question to be with the Corporate Debtor.
CIRP - Eviction of the Appellant from the property - handing over the possession of the property in question to the RP (now Liquidator) within 15 days from the passing of the order and the Statutory Authorities i.e. Local Police - The tribunal dismissed the Appellant's claim for protection under Section 53A of the Transfer of Property Act, 1882, as the Appellant did not fulfill his part of the contract, rendering him ineligible for possessory rights over the property. - The NCLAT, Principal Bench, New Delhi, dismissed the appeal, upholding the order of the Adjudicating Authority. The tribunal found no merit in the arguments presented by the Appellant and affirmed the possession of the property in question to be with the Corporate Debtor.
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