Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
Section 43CA(3) permits adoption of the stamp duty value on the agreement date where the agreement and registration dates differ, provided consideration or part thereof was received through prescribed banking or electronic modes on or before the agreement date. The Tribunal found the assessee's documents, including allotment letters, registered sale agreements, possession letters, completion-related records and financial statements, had not been properly examined, and held that the 10% safe harbour claim also required verification. The sustained addition was therefore set aside and the matter remanded to the AO for fresh adjudication after examining the evidence and giving the assessee an opportunity of hearing.
Section 43CA(3) permits adoption of the stamp duty value on the agreement date where the agreement and registration dates differ, provided consideration or part thereof was received through prescribed banking or electronic modes on or before the agreement date. The Tribunal found the assessee's documents, including allotment letters, registered sale agreements, possession letters, completion-related records and financial statements, had not been properly examined, and held that the 10% safe harbour claim also required verification. The sustained addition was therefore set aside and the matter remanded to the AO for fresh adjudication after examining the evidence and giving the assessee an opportunity of hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
