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 ...
Seeking grant of anticipatory bail - The case suggests a complex scheme involving misrepresentation and fraudulent tactics to extract money from the complainant. This includes claims of a fake case being filed with the Enforcement Directorate, orchestrated by the co-accused, including a public servant, and CA. - in this case, the High Court raises concerns about unethical practices within certain professions, particularly the involvement of Chartered Accountants in facilitating such fraudulent activities. It highlights the prevalence of unethical practices in the professional domain, indicating a broader societal issue.
Seeking grant of anticipatory bail - The case suggests a complex scheme involving misrepresentation and fraudulent tactics to extract money from the complainant. This includes claims of a fake case being filed with the Enforcement Directorate, orchestrated by the co-accused, including a public servant, and CA. - in this case, the High Court raises concerns about unethical practices within certain professions, particularly the involvement of Chartered Accountants in facilitating such fraudulent activities. It highlights the prevalence of unethical practices in the professional domain, indicating a broader societal issue.
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