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...
Invocation of constitutional jurisdiction under Article 32 - seeking directions relating to the conservation of the species - Right to a healthy environment and freedom from adverse effects of climate change - Balance between conservation efforts and renewable energy development. - The Supreme Court modified its 2021 judgment, acknowledging the need for a balanced approach that considers both the conservation of the Great Indian Bustard and India's renewable energy goals. The court directed the formation of an Expert Committee to reassess the feasibility of underground power lines and recommend appropriate measures. The judgment reaffirmed India's commitment to its international climate obligations and the right to a healthy environment.
Invocation of constitutional jurisdiction under Article 32 - seeking directions relating to the conservation of the species - Right to a healthy environment and freedom from adverse effects of climate change - Balance between conservation efforts and renewable energy development. - The Supreme Court modified its 2021 judgment, acknowledging the need for a balanced approach that considers both the conservation of the Great Indian Bustard and India's renewable energy goals. The court directed the formation of an Expert Committee to reassess the feasibility of underground power lines and recommend appropriate measures. The judgment reaffirmed India's commitment to its international climate obligations and the right to a healthy environment.
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