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...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Recovery of Tax - Seeking a direction to permit payment of the tax due from the petitioner for the months of February 2021 and March 2021 in 20 equated monthly instalments - The petitioner is bound to pay the tax for the month of February 2021 onwards, within a period of one month from the date of receipt of a copy of the judgment and if the tax due till date is received within the time directed, respondents shall accept the same and permit the petitioner to continue his registration under the Act - HC
Recovery of Tax - Seeking a direction to permit payment of the tax due from the petitioner for the months of February 2021 and March 2021 in 20 equated monthly instalments - The petitioner is bound to pay the tax for the month of February 2021 onwards, within a period of one month from the date of receipt of a copy of the judgment and if the tax due till date is received within the time directed, respondents shall accept the same and permit the petitioner to continue his registration under the Act - HC
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