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 ...
Grant of regular bail - offence punishable under Section 132 (1) (a), (b) and (c) of Goods & Services Tax Act, 2017 - issuance of fake invoices to get input tax credit - main accused have not been arrested so far - Petition dismissed.
Grant of regular bail - offence punishable under Section 132 (1) (a), (b) and (c) of Goods & Services Tax Act, 2017 - issuance of fake invoices to get input tax credit - main accused have not been arrested so far - Petition dismissed.
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