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...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
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The High Court considered the legality of clubbing investigations u/s two FIRs involving fraudulent forex remittance using forged documents. Citing T.T. Antoy and Amitbhai Anilchandra Shah cases, it held that no second FIR or fresh investigation is permissible for the same cognizable offence or occurrence. Sections 218, 219, and 202 allow separate charges or clubbing based on transactional link. The distinct nature of defalcation in different treasuries, years, and accused persons warrants separate trials. As the investigations are distinct, the court dismissed the petition to quash or club the FIRs, noting the ongoing progress in the 2022 case and the petitioner's unavailability for the 2017 investigation by CBI.
The High Court considered the legality of clubbing investigations u/s two FIRs involving fraudulent forex remittance using forged documents. Citing T.T. Antoy and Amitbhai Anilchandra Shah cases, it held that no second FIR or fresh investigation is permissible for the same cognizable offence or occurrence. Sections 218, 219, and 202 allow separate charges or clubbing based on transactional link. The distinct nature of defalcation in different treasuries, years, and accused persons warrants separate trials. As the investigations are distinct, the court dismissed the petition to quash or club the FIRs, noting the ongoing progress in the 2022 case and the petitioner's unavailability for the 2017 investigation by CBI.
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