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...
Seeking registration of scrips - benefit under Merchandise Exports from India Scheme (MEIS) - The exports are thus, by the petitioner through DHL to a destination abroad - The role of DHL in this transaction is that of a warehouse and nothing more. The concept of 'ship to' and 'bill to', as used in this case, has been recognised under the GST regime, as commercial compulsions dictate, that transactions are to be structured in the most economical and least cumbersome manner in terms of time, procedure and expense involved. - The interpretation put forth by the petitioner is accepted, the impugned order is set aside and this Writ Petition allowed - HC
Seeking registration of scrips - benefit under Merchandise Exports from India Scheme (MEIS) - The exports are thus, by the petitioner through DHL to a destination abroad - The role of DHL in this transaction is that of a warehouse and nothing more. The concept of 'ship to' and 'bill to', as used in this case, has been recognised under the GST regime, as commercial compulsions dictate, that transactions are to be structured in the most economical and least cumbersome manner in terms of time, procedure and expense involved. - The interpretation put forth by the petitioner is accepted, the impugned order is set aside and this Writ Petition allowed - HC
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