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...
Review petition - Rectification of error in the Judgement of the Court - Verification in respect of the Bill of Entry - Verification of country of origin - Inadvertent error rectified - This Court is persuaded to direct the Customs [the respondents No.2 and 3] to release ware-housed consignment of the petitioner as covered by the Bills of Entry on obtaining an indemnity bond to the effect that on assessment of duty, after verification, if any of the petitioner is found liable to pay more duty - HC
Review petition - Rectification of error in the Judgement of the Court - Verification in respect of the Bill of Entry - Verification of country of origin - Inadvertent error rectified - This Court is persuaded to direct the Customs [the respondents No.2 and 3] to release ware-housed consignment of the petitioner as covered by the Bills of Entry on obtaining an indemnity bond to the effect that on assessment of duty, after verification, if any of the petitioner is found liable to pay more duty - HC
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