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 ...
Blacklisting viewed as drastic remedy, orders subjected to rigorous scrutiny. Objective satisfaction required for disability created by blacklisting order. Comprehensive guidelines for debarment issued to protect public interest from non-responsible, dishonest, or illegal conduct contractors. Blacklisting debarment from dealings with concerned employer and other entities. Appellant paid Rs. 3,71,96,265 though outstanding Rs. 14,63,24,727 per Corporation. Issues between parties regarding reciprocal obligations in bid document from inception. Impugned judgment set aside, appeal allowed.
Blacklisting viewed as drastic remedy, orders subjected to rigorous scrutiny. Objective satisfaction required for disability created by blacklisting order. Comprehensive guidelines for debarment issued to protect public interest from non-responsible, dishonest, or illegal conduct contractors. Blacklisting debarment from dealings with concerned employer and other entities. Appellant paid Rs. 3,71,96,265 though outstanding Rs. 14,63,24,727 per Corporation. Issues between parties regarding reciprocal obligations in bid document from inception. Impugned judgment set aside, appeal allowed.
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