Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Cancelled GST registration may be restored on filing an appropriate application after furnishing pending returns and paying outstanding tax dues, interest, late fee and penalty, if any. The Court followed the approach adopted in similar matters and noted the petitioner's compliance steps and readiness to discharge remaining statutory liabilities. It directed the petitioner to apply within the time granted, required the competent authority to verify compliance, and ordered restoration of the registration in accordance with law.
Cancelled GST registration may be restored on filing an appropriate application after furnishing pending returns and paying outstanding tax dues, interest, late fee and penalty, if any. The Court followed the approach adopted in similar matters and noted the petitioner's compliance steps and readiness to discharge remaining statutory liabilities. It directed the petitioner to apply within the time granted, required the competent authority to verify compliance, and ordered restoration of the registration in accordance with law.
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