Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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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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