SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
The RERA lacks jurisdiction over projects completed before its enactment. The project obtained Occupation/Completion Certificate prior to RERA's commencement, rendering the complaint inadmissible. Entertaining such complaints would grant retrospective effect to RERA, contrary to legislative intent. No provision allows pursuit of remedies under RERA for completed projects previously addressed under Consumer Protection Act. Authorities correctly dismissed the complaint due to lack of jurisdiction, as the project predated RERA's enactment. Forum shopping by withdrawing from prior proceedings is impermissible.
The RERA lacks jurisdiction over projects completed before its enactment. The project obtained Occupation/Completion Certificate prior to RERA's commencement, rendering the complaint inadmissible. Entertaining such complaints would grant retrospective effect to RERA, contrary to legislative intent. No provision allows pursuit of remedies under RERA for completed projects previously addressed under Consumer Protection Act. Authorities correctly dismissed the complaint due to lack of jurisdiction, as the project predated RERA's enactment. Forum shopping by withdrawing from prior proceedings is impermissible.
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TaxTMI 
TaxTMI 
of 4883 
