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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
A claim for reimbursement of GST paid on works contracts was treated as a contractual dispute turning on the terms of the agreement and underlying facts; the HC declined to examine it in writ jurisdiction. As adjudication of whether the contractor was entitled to reimbursement would require factual inquiry into the contract between the parties, the Court found the petition unsuitable for writ relief and dismissed it. The petitioners were left free to pursue other alternate remedies.
A claim for reimbursement of GST paid on works contracts was treated as a contractual dispute turning on the terms of the agreement and underlying facts; the HC declined to examine it in writ jurisdiction. As adjudication of whether the contractor was entitled to reimbursement would require factual inquiry into the contract between the parties, the Court found the petition unsuitable for writ relief and dismissed it. The petitioners were left free to pursue other alternate remedies.
Note: It is a system-generated summary and is for quick reference only.