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 ...
Allegation of taking GST registration by the third party - Petitioner claimed that, respondent have misused the address of his property - Certainly these are disputed questions of fact qua the rights inter se between the petitioner and respondent No. 3. The same cannot be adjudicated in the proceedings of this writ petition. - Petitioner may make representation before the GST officers for consideration - HC
Allegation of taking GST registration by the third party - Petitioner claimed that, respondent have misused the address of his property - Certainly these are disputed questions of fact qua the rights inter se between the petitioner and respondent No. 3. The same cannot be adjudicated in the proceedings of this writ petition. - Petitioner may make representation before the GST officers for consideration - HC
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