Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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SC held that Respondent No. 1 breached multiple contractual obligations in the allotment agreement, including failure to secure statutory approvals and execute sub-lease documents. The court ordered Respondent No. 1 to refund Rs. 28,11,31,939 to the Appellant. However, due to the Appellant's questionable conduct and violation of the "clean hands" doctrine, the court denied any additional interest on the refunded amount. The impugned High Court judgment was set aside, and the appeal was disposed of, with Respondent No. 1 directed to refund the first installment without interest.
SC held that Respondent No. 1 breached multiple contractual obligations in the allotment agreement, including failure to secure statutory approvals and execute sub-lease documents. The court ordered Respondent No. 1 to refund Rs. 28,11,31,939 to the Appellant. However, due to the Appellant's questionable conduct and violation of the "clean hands" doctrine, the court denied any additional interest on the refunded amount. The impugned High Court judgment was set aside, and the appeal was disposed of, with Respondent No. 1 directed to refund the first installment without interest.
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