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 Bail u/s 437 - tax evasion - The court examined the charges against the accused and found that they were detained for alleged offenses under the CGST Act. However, it emphasized the necessity for clear communication of charges in the arrest memo, as directed by legal precedents. - The court acknowledged procedural irregularities but noted that the accused had been in custody since their arrest. It highlighted the accused's cooperation with the investigation and concluded that there was no need for further detention. - Bail granted subject to conditions.
Seeking grant of Bail u/s 437 - tax evasion - The court examined the charges against the accused and found that they were detained for alleged offenses under the CGST Act. However, it emphasized the necessity for clear communication of charges in the arrest memo, as directed by legal precedents. - The court acknowledged procedural irregularities but noted that the accused had been in custody since their arrest. It highlighted the accused's cooperation with the investigation and concluded that there was no need for further detention. - Bail granted subject to conditions.
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