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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Page of 4809
Press 'Enter' after typing page number.
1381 to 1400 of 96174 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Insolvency and BankruptcyMarch 26, 2024Case LawsAT
CIRP - Seeking a direction to admit the claim of the Appellant as Financial Creditor - The Tribunal found that the possession of the units had indeed been handed over to the appellant on a specified date, as evidenced by a letter signed by the appellant themselves, albeit under protest. This fact was crucial in determining the validity of the appellant's claim. - Despite the appellant's arguments regarding the absence of an occupancy certificate, the Tribunal noted that partial completion certificates had been issued, indicating progress in the completion of the commercial complex. - The NCLAT upheld the decision of the adjudicating authority to reject the appellant's application seeking direction to admit their claim.
CIRP - Seeking a direction to admit the claim of the Appellant as Financial Creditor - The Tribunal found that the possession of the units had indeed been handed over to the appellant on a specified date, as evidenced by a letter signed by the appellant themselves, albeit under protest. This fact was crucial in determining the validity of the appellant's claim. - Despite the appellant's arguments regarding the absence of an occupancy certificate, the Tribunal noted that partial completion certificates had been issued, indicating progress in the completion of the commercial complex. - The NCLAT upheld the decision of the adjudicating authority to reject the appellant's application seeking direction to admit their claim.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
