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    Garnishee recovery requires prior adjudication, consideration of taxpayer replies, and a personal hearing before coercive recovery proceeds.
    GST portal-only service of notices and orders is invalid when rules do not prescribe it as a service mode.
    Show cause notice limits GST demand grounds; wrong-head IGST payment may be appropriated against CGST and SGST liabilities.
    Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.
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    Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer's factory building.
    Passenger carriage under presumptive shipping taxation includes round cruises despite ancillary on-board hospitality and entertainment services.
    Fixed place permanent establishment dispute remained undecided as the Special Leave Petition failed for unexplained filing delay.
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    Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge fa...
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      Compensation received from transfer of development rights - the...

      Transfer of Development Rights: Compensation Not Taxable as Capital Gain if Land and Building Retained by Owner.

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      Income TaxJanuary 11, 2019Case LawsHC
      Compensation received from transfer of development rights - the land and building earlier in the possession of the Assessee continued to remain with it - any receipt from transfer of TDR in the present case cannot be taxed as a capital gain

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      ActsIncome Tax