Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
Seeking exemption from pre-litigation mediation, as required by Section 12-A of the Commercial Courts Act, 2015 - Proceedings u/s 138 of the Negotiable Instruments Act, 1881 - suit for recovery alongwith interest and future interest - However, the court found no evidence of a failed mediation attempt and dismissed the application for exemption. The court also rejected the plaint, stating that pre-litigation mediation is mandatory unless urgent interim relief is sought. The appellant was given liberty to file a fresh suit after complying with the provisions of Section 12-A of the Commercial Courts Act, 2015.
Seeking exemption from pre-litigation mediation, as required by Section 12-A of the Commercial Courts Act, 2015 - Proceedings u/s 138 of the Negotiable Instruments Act, 1881 - suit for recovery alongwith interest and future interest - However, the court found no evidence of a failed mediation attempt and dismissed the application for exemption. The court also rejected the plaint, stating that pre-litigation mediation is mandatory unless urgent interim relief is sought. The appellant was given liberty to file a fresh suit after complying with the provisions of Section 12-A of the Commercial Courts Act, 2015.
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