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 - misuse of ID password of UDIN and OTP - Allegation against the Chartered Accountant - preparation of forged certificates for bogus/nonexistent companies to claim a GST refund - in light of the above discussion and considering the seriousness and nature of the offence allegedly committed by the applicant/accused, this Court is not inclined to grant concession of bail to applicant/accused - DSC
Seeking grant of bail - misuse of ID password of UDIN and OTP - Allegation against the Chartered Accountant - preparation of forged certificates for bogus/nonexistent companies to claim a GST refund - in light of the above discussion and considering the seriousness and nature of the offence allegedly committed by the applicant/accused, this Court is not inclined to grant concession of bail to applicant/accused - DSC
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