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 ...
Application for cancellation of bail granted to the applicant / accused - mis-declaration of manufacturing year of the crane imported - arrested u/s 104(1) for the offence committed u/s 132 and 135(1)(a) - After careful consideration, the Court decides that there are no grounds to cancel the bail granted to the accused. They find that the accused has cooperated with the investigation and has not breached any bail conditions. Therefore, the application for bail cancellation is rejected, and the matter is disposed of accordingly.
Application for cancellation of bail granted to the applicant / accused - mis-declaration of manufacturing year of the crane imported - arrested u/s 104(1) for the offence committed u/s 132 and 135(1)(a) - After careful consideration, the Court decides that there are no grounds to cancel the bail granted to the accused. They find that the accused has cooperated with the investigation and has not breached any bail conditions. Therefore, the application for bail cancellation is rejected, and the matter is disposed of accordingly.
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