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 ...
Cancellation of GST number issued to the petitioner - The least that was expected of the officer, on realizing that the initial notice on his part was contrary to the directions issued by this Court, was to express apology for repeating this very act and restoring the GST Number, straightway has sought permission of the Court to initiate a fresh action of cancellation. - The cost is quantified to the sum of Rs.25,000/- (Rupees Twenty-Five Thousand) which shall be borne by the department to be paid to the petitioner herein. - HC
Cancellation of GST number issued to the petitioner - The least that was expected of the officer, on realizing that the initial notice on his part was contrary to the directions issued by this Court, was to express apology for repeating this very act and restoring the GST Number, straightway has sought permission of the Court to initiate a fresh action of cancellation. - The cost is quantified to the sum of Rs.25,000/- (Rupees Twenty-Five Thousand) which shall be borne by the department to be paid to the petitioner herein. - HC
Note: It is a system-generated summary and is for quick reference only.