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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
The High Court addressed the petitioner's plea to quash the ECIR proceedings against him, which were based on an FIR that had been quashed earlier. After examining the arguments presented by both parties, the court found that since the proceedings in the predicate offense had been quashed, the ECIR proceedings against the petitioner could not be sustained.
The High Court addressed the petitioner's plea to quash the ECIR proceedings against him, which were based on an FIR that had been quashed earlier. After examining the arguments presented by both parties, the court found that since the proceedings in the predicate offense had been quashed, the ECIR proceedings against the petitioner could not be sustained.
Note: It is a system-generated summary and is for quick reference only.