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...
Provisional Attachment of Bank Accounts of petitioner - availment of wrongful input tax credit - A detailed circumstance which are pointed out by an respondent / Revenue authority in its affidavit-in-reply as mentioned hereinbefore including the detail show-cause notice and the steps which are taken u/s 74 of the Act, as indicated above, i.e. on 15.03.2023 as well as 16.03.2023, exercising extraordinary equitable jurisdiction is refrained. - HC
Provisional Attachment of Bank Accounts of petitioner - availment of wrongful input tax credit - A detailed circumstance which are pointed out by an respondent / Revenue authority in its affidavit-in-reply as mentioned hereinbefore including the detail show-cause notice and the steps which are taken u/s 74 of the Act, as indicated above, i.e. on 15.03.2023 as well as 16.03.2023, exercising extraordinary equitable jurisdiction is refrained. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
