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 ...
Court considered condonation of delay in filing appeal, mismatch between petitioner's GSTR 1 and GSTR 3B returns. Held appeal was rejected as filed 29 days beyond condonable period u/s 107 of GST statutes. Petitioner stated inability to file appeal timely due to order being uploaded on portal, known on specific date. Considering facts and circumstances, HC directed appellate authority to consider and dispose appeal on merits, subject to petitioner re-presenting appeal within 10 days. Petition disposed by way of remand to appellate authority.
Court considered condonation of delay in filing appeal, mismatch between petitioner's GSTR 1 and GSTR 3B returns. Held appeal was rejected as filed 29 days beyond condonable period u/s 107 of GST statutes. Petitioner stated inability to file appeal timely due to order being uploaded on portal, known on specific date. Considering facts and circumstances, HC directed appellate authority to consider and dispose appeal on merits, subject to petitioner re-presenting appeal within 10 days. Petition disposed by way of remand to appellate authority.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
