Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Addition towards difference between the rental income received by the assessee from M/s.CFD, a partnership firm and rental income received by the partnership firm, M/s.CFD from three tenants - The tribunal sided with the trust, ruling that the Assessing Officer erred in attributing additional rental income to the trust, as the sub-leases were based on substantial enhancements made by the lessee, justifying higher rents from sub-tenants.
Addition towards difference between the rental income received by the assessee from M/s.CFD, a partnership firm and rental income received by the partnership firm, M/s.CFD from three tenants - The tribunal sided with the trust, ruling that the Assessing Officer erred in attributing additional rental income to the trust, as the sub-leases were based on substantial enhancements made by the lessee, justifying higher rents from sub-tenants.
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