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 ...
GST levy on royalty payable for mining minerals - Reliance placed on Division Bench decision holding no GST recovery on royalty until Constitution Bench decision. Petitioner directed to file reply within 4 weeks, respondent to adjudicate but keep order implementation in abeyance pending Supreme Court orders as per Division Bench direction. Petition disposed of.
GST levy on royalty payable for mining minerals - Reliance placed on Division Bench decision holding no GST recovery on royalty until Constitution Bench decision. Petitioner directed to file reply within 4 weeks, respondent to adjudicate but keep order implementation in abeyance pending Supreme Court orders as per Division Bench direction. Petition disposed of.
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