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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
A single FIR may cover multiple allegations of cheating arising from one criminal conspiracy where the information concerns the same cognizable offence, occurrence or connected transaction; later complaints may be treated as witness statements during investigation. Whether offences form the same transaction depends on unity of purpose and design, proximity of time and place, and continuity of action, and these considerations are not cumulative. The Magistrate must assess the investigation material to decide whether connected cheating allegations warrant joint charges and trial or require separate trials. Complainants treated as witnesses may file protest petitions against closure reports or proposed discharge.
A single FIR may cover multiple allegations of cheating arising from one criminal conspiracy where the information concerns the same cognizable offence, occurrence or connected transaction; later complaints may be treated as witness statements during investigation. Whether offences form the same transaction depends on unity of purpose and design, proximity of time and place, and continuity of action, and these considerations are not cumulative. The Magistrate must assess the investigation material to decide whether connected cheating allegations warrant joint charges and trial or require separate trials. Complainants treated as witnesses may file protest petitions against closure reports or proposed discharge.
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