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...
Valuation - wages provided to the employees and statutory payments of EPF and ESI, etc., will fall within the ambit of the GST or not - without going into the merits of petitioner’s case, it is opined that a direction shall be issued to the 3rd respondent to afford a personal hearing to the petitioner and pass Assessment Order afresh in accordance with law on suitable terms. - Matter restored back subject to deposit of 50% of tax (GST) component - HC
Valuation - wages provided to the employees and statutory payments of EPF and ESI, etc., will fall within the ambit of the GST or not - without going into the merits of petitioner’s case, it is opined that a direction shall be issued to the 3rd respondent to afford a personal hearing to the petitioner and pass Assessment Order afresh in accordance with law on suitable terms. - Matter restored back subject to deposit of 50% of tax (GST) component - HC
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