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 ...
Prayer to direct the respondent- C.B.I. to furnish/ supply the copy of the post trap memo - seeking to know the reason of arrest - The case involved an application filed by the applicant under Section 482 of the Cr.P.C. against the Trial Court's order, seeking access to the post trap memo related to their arrest. The applicant argued that understanding the grounds of arrest was crucial for their defense. Despite the opposition from the C.B.I., the Court emphasized the importance of transparency and fairness in criminal trials. It ruled in favor of the applicant, directing the C.B.I. to provide the requested memo within a specified timeframe.
Prayer to direct the respondent- C.B.I. to furnish/ supply the copy of the post trap memo - seeking to know the reason of arrest - The case involved an application filed by the applicant under Section 482 of the Cr.P.C. against the Trial Court's order, seeking access to the post trap memo related to their arrest. The applicant argued that understanding the grounds of arrest was crucial for their defense. Despite the opposition from the C.B.I., the Court emphasized the importance of transparency and fairness in criminal trials. It ruled in favor of the applicant, directing the C.B.I. to provide the requested memo within a specified timeframe.
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