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 ...
Seeking grant of bail - Smuggling - high value foreign origin black pepper abusing the facilities under the Indo-Nepal Treaty on Trade and Transit. - alleged fraudulent exports - There exists live link between the alleged incidents referred in the grounds of detention, which are undoubtedly smuggling activities, with regard to the date on which the order of detention was passed the by the detaining authority who has validly recorded satisfaction for issuing the order of detention under section 3(1) of the Act - HC
Seeking grant of bail - Smuggling - high value foreign origin black pepper abusing the facilities under the Indo-Nepal Treaty on Trade and Transit. - alleged fraudulent exports - There exists live link between the alleged incidents referred in the grounds of detention, which are undoubtedly smuggling activities, with regard to the date on which the order of detention was passed the by the detaining authority who has validly recorded satisfaction for issuing the order of detention under section 3(1) of the Act - HC
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