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 ...
Non-payment of Service Tax - Man Power Recruitment and Supply Agency Services - Petitioner failed to account the amount of service provided to various customers during the financial year 2010-2011 to 2014-2015 for his service tax liability resulting into evasion of service tax. - The writ petition is not maintainable, at any point of time, is not entitled to claim any relief - HC
Non-payment of Service Tax - Man Power Recruitment and Supply Agency Services - Petitioner failed to account the amount of service provided to various customers during the financial year 2010-2011 to 2014-2015 for his service tax liability resulting into evasion of service tax. - The writ petition is not maintainable, at any point of time, is not entitled to claim any relief - HC
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