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...
Refund claim - Review of finalized assessment order - cancellation of ‘C’ form - TIN No.of dealer issued form is not working because it has migrated in GST - once the C form was validly issued and verified by the AVATO while passing the original order then notwithstanding its subsequent cancellation, the assessment order finalised under the CST Act cannot be reviewed - directed to grant refund
Refund claim - Review of finalized assessment order - cancellation of ‘C’ form - TIN No.of dealer issued form is not working because it has migrated in GST - once the C form was validly issued and verified by the AVATO while passing the original order then notwithstanding its subsequent cancellation, the assessment order finalised under the CST Act cannot be reviewed - directed to grant refund
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