Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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NCLAT dismissed the appeal, holding that an unregistered agreement for sale cannot create legal rights in immovable property under Section 49 of the Registration Act, 1908. The appellant's claims for property tax reimbursement and other expenses were rejected due to lack of valid documentary evidence and failure to establish a legally enforceable right. The tribunal emphasized that without a registered sale deed, no debt could be recognized under the Insolvency and Bankruptcy Code, 2016, rendering the claims unsustainable and inadmissible.
NCLAT dismissed the appeal, holding that an unregistered agreement for sale cannot create legal rights in immovable property under Section 49 of the Registration Act, 1908. The appellant's claims for property tax reimbursement and other expenses were rejected due to lack of valid documentary evidence and failure to establish a legally enforceable right. The tribunal emphasized that without a registered sale deed, no debt could be recognized under the Insolvency and Bankruptcy Code, 2016, rendering the claims unsustainable and inadmissible.
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