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 ...
The Orissa High Court dismissed a petition seeking disclosure of the broad outcome of a tax evasion petition filed by the petitioner under the Right to Information Act. The petitioner's request was deemed a roving enquiry beyond the scope of information allowed u/s 8(1)(i) of the Act. The Public Information Officer rejected the claim, which was upheld by the appellate authorities. The Court found no irregularity in the authorities' decisions and dismissed the writ petition.
The Orissa High Court dismissed a petition seeking disclosure of the broad outcome of a tax evasion petition filed by the petitioner under the Right to Information Act. The petitioner's request was deemed a roving enquiry beyond the scope of information allowed u/s 8(1)(i) of the Act. The Public Information Officer rejected the claim, which was upheld by the appellate authorities. The Court found no irregularity in the authorities' decisions and dismissed the writ petition.
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