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...
Recovery of Export benefit of RoDTEP Scheme - exports of white refined sugar - Period of dispute from 1.6.2022 to 30.11.2022 - Restricted goods or not for the said period under FTP - Unable to claim in the shipping bill - The non-mentioning of the claim of the benefit in the shipping bill by the petitioner shall also not be treated as waiver on part of the petitioner by the authorities. - Claim directed to be processed - HC
Recovery of Export benefit of RoDTEP Scheme - exports of white refined sugar - Period of dispute from 1.6.2022 to 30.11.2022 - Restricted goods or not for the said period under FTP - Unable to claim in the shipping bill - The non-mentioning of the claim of the benefit in the shipping bill by the petitioner shall also not be treated as waiver on part of the petitioner by the authorities. - Claim directed to be processed - HC
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