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...
Seeking Bail - Evasion of GST - Compoundable Offences under Section 138 of the GST Act, 2017 - No ground of parity is available to applicant as his case stands on different footing. However, keeping in view the seriousness of allegations leveled against the applicant in an economic offence,the court is not inclined to grant concession of bail to the applicant. - DSC
Seeking Bail - Evasion of GST - Compoundable Offences under Section 138 of the GST Act, 2017 - No ground of parity is available to applicant as his case stands on different footing. However, keeping in view the seriousness of allegations leveled against the applicant in an economic offence,the court is not inclined to grant concession of bail to the applicant. - DSC
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