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...
Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of goods unjustified. It directed the petitioner not to pay demurrage, detention, and ground rent charges from a specified date. The petitioner was instructed to lift the goods within five weeks, pay charges to respondent No. 3, and return containers to the concerned parties.
Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of goods unjustified. It directed the petitioner not to pay demurrage, detention, and ground rent charges from a specified date. The petitioner was instructed to lift the goods within five weeks, pay charges to respondent No. 3, and return containers to the concerned parties.
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