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...
Evasion of GST - the police custody / remand of the petitioner - in the case on hand, the learned Magistrate, while rejecting the demand of remand in police custody, has not even granted remand in judicial custody, in that event, completion of initial period of 15 days, would not be fatal to the Investigating Agency. - The order passed by the learned Sessions Judge, Jamnagar granting seven days remand cannot be said to be illegal and is hereby upheld - HC
Evasion of GST - the police custody / remand of the petitioner - in the case on hand, the learned Magistrate, while rejecting the demand of remand in police custody, has not even granted remand in judicial custody, in that event, completion of initial period of 15 days, would not be fatal to the Investigating Agency. - The order passed by the learned Sessions Judge, Jamnagar granting seven days remand cannot be said to be illegal and is hereby upheld - HC
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