Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
For computing LTCG under the deeming fiction of s.50C, the relevant SRO value is the value prevailing on the date of the operative "agreement to sell"/settlement document, provided the statutory preconditions are satisfied; accordingly, SRO value as on 23.11.2013 was directed for the land covered by the court-recorded compromise, and SRO value as on 12.08.2013 was directed for the land covered by the MOUs. For the balance land not traceable to the compromise/MOUs, SRO value as on the dates of the last registered sale deeds in November 2015 was directed. The appellate order was set aside and recomputation was ordered on these lines - ITAT
For computing LTCG under the deeming fiction of s.50C, the relevant SRO value is the value prevailing on the date of the operative "agreement to sell"/settlement document, provided the statutory preconditions are satisfied; accordingly, SRO value as on 23.11.2013 was directed for the land covered by the court-recorded compromise, and SRO value as on 12.08.2013 was directed for the land covered by the MOUs. For the balance land not traceable to the compromise/MOUs, SRO value as on the dates of the last registered sale deeds in November 2015 was directed. The appellate order was set aside and recomputation was ordered on these lines - ITAT
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