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 ...
Maintainability of the writ petition - availability of alternative remedy - Direction to respondents to not to arrest the petitioner against the summons issued under Section 108 of Customs Act 1962 - The High court held that, considering the circumstances, it is not inclined to entertain the writ petition at that stage. - The petitioner's request for writs directing non-arrest and expeditious disposal of the inquiry is not granted, emphasizing that the respondent authorities must proceed in accordance with the law.
Maintainability of the writ petition - availability of alternative remedy - Direction to respondents to not to arrest the petitioner against the summons issued under Section 108 of Customs Act 1962 - The High court held that, considering the circumstances, it is not inclined to entertain the writ petition at that stage. - The petitioner's request for writs directing non-arrest and expeditious disposal of the inquiry is not granted, emphasizing that the respondent authorities must proceed in accordance with the law.
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