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...
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The High Court considered a case involving fraudulent availing and passing on of Input Tax Credit u/s 132(1)(b) & (c) and u/s 132(1)(i) of Central Goods & Service Tax Act, 2017, through creation of fake firms. After reviewing submissions and material on record, the Court granted bail to the applicants based on the nature of the offence, lack of evidence of fake firm creation devices, and the period spent in jail. The bail application was allowed with imposed conditions.
The High Court considered a case involving fraudulent availing and passing on of Input Tax Credit u/s 132(1)(b) & (c) and u/s 132(1)(i) of Central Goods & Service Tax Act, 2017, through creation of fake firms. After reviewing submissions and material on record, the Court granted bail to the applicants based on the nature of the offence, lack of evidence of fake firm creation devices, and the period spent in jail. The bail application was allowed with imposed conditions.
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