Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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The HC dismissed the PIL seeking intervention to direct respondents to adopt a policy framework to prevent registration of illegal buildings and verify documentation for project registration. The Court held that under Article 226, it cannot engage in speculative or roving inquiries absent an independently established prima facie case, as per precedents in A. Hamsaveni, N.K. Singh, and Ratan Chandra Sammanta. However, the HC directed integration of local authority websites with MahaRERA's portal within three months for enhanced document verification, and uploading of commencement and occupation certificates within 48 hours until full integration, disposing of the PIL.
The HC dismissed the PIL seeking intervention to direct respondents to adopt a policy framework to prevent registration of illegal buildings and verify documentation for project registration. The Court held that under Article 226, it cannot engage in speculative or roving inquiries absent an independently established prima facie case, as per precedents in A. Hamsaveni, N.K. Singh, and Ratan Chandra Sammanta. However, the HC directed integration of local authority websites with MahaRERA's portal within three months for enhanced document verification, and uploading of commencement and occupation certificates within 48 hours until full integration, disposing of the PIL.
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