Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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Execution of Conveyance deed - Home Buyers / Commerical property - entitlement to receive the payment of rent as assured in the MoU entered with the allottees and the erstwhile management. - The Adjudicating Authority refused the appellant's prayer for the execution of a Conveyance Deed, stating that there was no specific prayer made in the application for this relief. Additionally, the Authority held that during the CIRP, the RP is responsible for managing the affairs of the Corporate Debtor, including decisions regarding the execution of contracts. The NCLAT also cited a previous judgment indicating that the rights of homebuyers cannot be adversely affected during CIRP, but the manner of protection depends on the RP's decisions.
Execution of Conveyance deed - Home Buyers / Commerical property - entitlement to receive the payment of rent as assured in the MoU entered with the allottees and the erstwhile management. - The Adjudicating Authority refused the appellant's prayer for the execution of a Conveyance Deed, stating that there was no specific prayer made in the application for this relief. Additionally, the Authority held that during the CIRP, the RP is responsible for managing the affairs of the Corporate Debtor, including decisions regarding the execution of contracts. The NCLAT also cited a previous judgment indicating that the rights of homebuyers cannot be adversely affected during CIRP, but the manner of protection depends on the RP's decisions.
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