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 ...
Dishonor of Cheque - Though detailed investigation was conducted and the final report was filed, the order of the High Court will indicate that while exercising the power under Section 482 Cr.P.C., it is not only brief, but cryptic. The High Court, neither has adverted to the facts arising in the case in detail nor to the nature of the allegation which led to the investigation and the filing of the final report. The only observation which appears to have influenced the decision of the High Court is that the cheque leaf belongs to the appellant and it contains her signature and there is no allegation of threat. - Matter restored back to HC - SC
Dishonor of Cheque - Though detailed investigation was conducted and the final report was filed, the order of the High Court will indicate that while exercising the power under Section 482 Cr.P.C., it is not only brief, but cryptic. The High Court, neither has adverted to the facts arising in the case in detail nor to the nature of the allegation which led to the investigation and the filing of the final report. The only observation which appears to have influenced the decision of the High Court is that the cheque leaf belongs to the appellant and it contains her signature and there is no allegation of threat. - Matter restored back to HC - SC
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