Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
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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