Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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The piece addresses validity of a registered apartment owners association and the obligation to hand over maintenance and IFMS funds. It explains Rule 55 as governing custody and use of the common seal but finds an affidavit by the association president sufficient where no deed is executed, so Rule 55 does not bar the association's application. Registration granted under the Uttar Pradesh Apartment Act is treated as conclusive against collateral attack on prerequisites. Resultingly, the authority is directed to transfer maintenance to the registered association within thirty days under the supervision of the Interim Resolution Professional.
The piece addresses validity of a registered apartment owners association and the obligation to hand over maintenance and IFMS funds. It explains Rule 55 as governing custody and use of the common seal but finds an affidavit by the association president sufficient where no deed is executed, so Rule 55 does not bar the association's application. Registration granted under the Uttar Pradesh Apartment Act is treated as conclusive against collateral attack on prerequisites. Resultingly, the authority is directed to transfer maintenance to the registered association within thirty days under the supervision of the Interim Resolution Professional.
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