Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Entitlement to interest on the delayed refund of pre-deposit - Rate of interest - seizure of cash - The court ruled in favor of the appellant, emphasizing that judicial precedents supported a 12% interest rate in the absence of specific statutory provisions at the relevant time. The court rejected the respondents' argument that the interest rate should be 6% based on later notifications, as these were not applicable to the period in question.
Entitlement to interest on the delayed refund of pre-deposit - Rate of interest - seizure of cash - The court ruled in favor of the appellant, emphasizing that judicial precedents supported a 12% interest rate in the absence of specific statutory provisions at the relevant time. The court rejected the respondents' argument that the interest rate should be 6% based on later notifications, as these were not applicable to the period in question.
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