Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The appellant's application seeking attachment of a flat in lieu of the mandatory pre-deposit u/s 43(5) of the RERA was dismissed. The court held that the appellant cannot claim benefit of the moratorium issued by the NCLT for an exemption from making the pre-deposit, as the insolvency resolution process pertains to a different project. The court upheld the requirement of pre-deposit as a precondition for hearing appeals under RERA, as affirmed by the Supreme Court, rejecting the appellant's offer of a flat as security. Consequently, the appeal was dismissed.
The appellant's application seeking attachment of a flat in lieu of the mandatory pre-deposit u/s 43(5) of the RERA was dismissed. The court held that the appellant cannot claim benefit of the moratorium issued by the NCLT for an exemption from making the pre-deposit, as the insolvency resolution process pertains to a different project. The court upheld the requirement of pre-deposit as a precondition for hearing appeals under RERA, as affirmed by the Supreme Court, rejecting the appellant's offer of a flat as security. Consequently, the appeal was dismissed.
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