Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
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Application of an approved methodology to determine passing on of input tax credit benefits was applied to assess alleged anti profiteering under Section 171; the DGAP investigation concluded no additional ITC benefit accrued to the respondent and the applicant confirmed settlement, leading to acceptance of the DGAP report and closure of proceedings with no contravention found.
Application of an approved methodology to determine passing on of input tax credit benefits was applied to assess alleged anti profiteering under Section 171; the DGAP investigation concluded no additional ITC benefit accrued to the respondent and the applicant confirmed settlement, leading to acceptance of the DGAP report and closure of proceedings with no contravention found.
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