Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Provident fund claims in CIRP must rest on crystallised statutory dues; an internal communication or tentative computation cannot by itself establish an admissible claim. The Appellate Tribunal held that, where the provident fund liability had not been assessed and crystallised at the relevant time, the claim could not be sustained on the basis of a provisional document alone. The rejection of the application was therefore upheld and the appeal dismissed.
Provident fund claims in CIRP must rest on crystallised statutory dues; an internal communication or tentative computation cannot by itself establish an admissible claim. The Appellate Tribunal held that, where the provident fund liability had not been assessed and crystallised at the relevant time, the claim could not be sustained on the basis of a provisional document alone. The rejection of the application was therefore upheld and the appeal dismissed.
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