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 ...
Offences punishable under two or more enactments - Penal Code/CGST Act/ UPGST Act(UP Act) - there is no provision in the U.P. Act which may suggest that the provisions of the U.P. Act overrides or expressly or impliedly repeals the provisions of the Penal Code or bar in the U.P. Act on lodging an FIR under the Code - contention that proceeding could only be drawn against him under the UP GST Act, is liable to be rejected
Offences punishable under two or more enactments - Penal Code/CGST Act/ UPGST Act(UP Act) - there is no provision in the U.P. Act which may suggest that the provisions of the U.P. Act overrides or expressly or impliedly repeals the provisions of the Penal Code or bar in the U.P. Act on lodging an FIR under the Code - contention that proceeding could only be drawn against him under the UP GST Act, is liable to be rejected
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