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...
Cancellation of GST registration of petitioner - failure on the part of the petitioner to remit the admitted tax liability - Although the scheme applies to those whose registrations were cancelled before 31.12.2022, the intention of the Government is to allow the registrants, whose registration have been revoked to revive their registration to carry on the business. - Petitioner directed to deposit the amount of GST with interest before the cut off date on 31.08.2023 - HC
Cancellation of GST registration of petitioner - failure on the part of the petitioner to remit the admitted tax liability - Although the scheme applies to those whose registrations were cancelled before 31.12.2022, the intention of the Government is to allow the registrants, whose registration have been revoked to revive their registration to carry on the business. - Petitioner directed to deposit the amount of GST with interest before the cut off date on 31.08.2023 - HC
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