Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
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The NCLAT dismissed the appeal and upheld the impugned order directing the Appellant to deliver the title deeds to the Liquidator. The Tribunal held the Appellant lacked any sustainable proprietary or equitable-mortgage rights because the material Memorandum of Deposit of Title Deed (MoDT) dated 30.12.2020 was unregistered and therefore inadmissible and ineffective under Section 17 read with the State amendment and barred from evidence by Section 49 of the Registration Act; the registered Agreement for Sale alone did not confer an enforceable right in the absence of specific-performance proceedings and the Appellant's failure to lodge a claim with the Liquidator.
The NCLAT dismissed the appeal and upheld the impugned order directing the Appellant to deliver the title deeds to the Liquidator. The Tribunal held the Appellant lacked any sustainable proprietary or equitable-mortgage rights because the material Memorandum of Deposit of Title Deed (MoDT) dated 30.12.2020 was unregistered and therefore inadmissible and ineffective under Section 17 read with the State amendment and barred from evidence by Section 49 of the Registration Act; the registered Agreement for Sale alone did not confer an enforceable right in the absence of specific-performance proceedings and the Appellant's failure to lodge a claim with the Liquidator.
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