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 High Court considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided relevant documents supporting the case. The impugned order was set aside, and the matter was remanded to the appellate authority for a merit-based appeal hearing. The petitioner was directed to make a statutory pre-deposit of 10% within 10 days and provide proof of payment to the appellate authority. The petition was disposed of by way of remand.
The High Court considered a challenge to an order u/s WBGST Act due to a 32-day delay in filing an appeal and non-deposit of pre-deposit. The petitioner provided relevant documents supporting the case. The impugned order was set aside, and the matter was remanded to the appellate authority for a merit-based appeal hearing. The petitioner was directed to make a statutory pre-deposit of 10% within 10 days and provide proof of payment to the appellate authority. The petition was disposed of by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
