Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Partial rejection of the petitioner's applications for refund of the input tax credit for the period from July 2015 to June 2016 - wastage under Section 19(9) of the TNVAT Act - since the respondent has adopted a uniform percentage, the same calls for interference. - HC
Partial rejection of the petitioner's applications for refund of the input tax credit for the period from July 2015 to June 2016 - wastage under Section 19(9) of the TNVAT Act - since the respondent has adopted a uniform percentage, the same calls for interference. - HC
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