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 regular bail u/s 439 of CrPC - Offence punishable u/s 132(1)(i)(i) of GST Act - bogus purchasers - GST registration was either suspended or cancelled - The High Court of Chhattisgarh granted bail to the applicant in a case related to alleged GST offences, considering factors such as completion of investigation, lack of criminal antecedents, and ongoing trial proceedings. The Court imposed conditions to ensure the applicant's compliance with legal obligations during the bail period. It also urged the trial court to expedite the trial process, emphasizing the importance of timely justice delivery.
Seeking grant of regular bail u/s 439 of CrPC - Offence punishable u/s 132(1)(i)(i) of GST Act - bogus purchasers - GST registration was either suspended or cancelled - The High Court of Chhattisgarh granted bail to the applicant in a case related to alleged GST offences, considering factors such as completion of investigation, lack of criminal antecedents, and ongoing trial proceedings. The Court imposed conditions to ensure the applicant's compliance with legal obligations during the bail period. It also urged the trial court to expedite the trial process, emphasizing the importance of timely justice delivery.
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