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 ...
Challenging the revocation of GST registration - Since it is apparent that the order dated 15.02.2022 cancelling the petitioner’s GST registration was passed in the violation of the principles of natural justice, the said order is liable to be set aside.- HC
Challenging the revocation of GST registration - Since it is apparent that the order dated 15.02.2022 cancelling the petitioner’s GST registration was passed in the violation of the principles of natural justice, the said order is liable to be set aside.- HC
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