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 officer's suspension upheld based on allegations of issuing registration without proper verification. Registration issued to Prabhat Singh without verifying field survey report. Court found no infirmity in suspension order to prevent tampering of evidence. Respondents directed to complete disciplinary proceedings within six months. Petition dismissed.
GST officer's suspension upheld based on allegations of issuing registration without proper verification. Registration issued to Prabhat Singh without verifying field survey report. Court found no infirmity in suspension order to prevent tampering of evidence. Respondents directed to complete disciplinary proceedings within six months. Petition dismissed.
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