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 registration cancellation does not affect taxpayer's liability or recovery of dues. Petitioner's registration cancelled retrospectively, challenged effective date. Court held cancellation valid from date petitioner stopped business operations, subject to furnishing correspondence address and KYC documents within two weeks to satisfaction of proper officer. Petition disposed.
GST registration cancellation does not affect taxpayer's liability or recovery of dues. Petitioner's registration cancelled retrospectively, challenged effective date. Court held cancellation valid from date petitioner stopped business operations, subject to furnishing correspondence address and KYC documents within two weeks to satisfaction of proper officer. Petition disposed.
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