Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
The Appellate Tribunal held that flats purchased with consideration paid by the appellant, but registered in the names of others who did not pay for them, fell within the statutory definition of benami transaction. It further held that the amended definition under Section 2(9)(A) covered property still held in benamidars' names after the 2016 amendment, so the challenge based on pre-amendment origin failed. The objection that provisional attachment concerned non-existent property was also rejected because allotment letters were issued, consideration was paid, and registered agreements existed. Provisional attachment and its confirmation were upheld, and the appeal was dismissed.
The Appellate Tribunal held that flats purchased with consideration paid by the appellant, but registered in the names of others who did not pay for them, fell within the statutory definition of benami transaction. It further held that the amended definition under Section 2(9)(A) covered property still held in benamidars' names after the 2016 amendment, so the challenge based on pre-amendment origin failed. The objection that provisional attachment concerned non-existent property was also rejected because allotment letters were issued, consideration was paid, and registered agreements existed. Provisional attachment and its confirmation were upheld, and the appeal was dismissed.
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