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...
Validity of Section 129 of the CGST Act - restraint on encashment of the Bank Guarantee - if accepted it will defeat the interest of the respondents who ordered release of the goods by securing the probable amount which may be due after the adjudication - there is no illegality, error or impropriety in the judgment of the learned Single Judge
Validity of Section 129 of the CGST Act - restraint on encashment of the Bank Guarantee - if accepted it will defeat the interest of the respondents who ordered release of the goods by securing the probable amount which may be due after the adjudication - there is no illegality, error or impropriety in the judgment of the learned Single Judge
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