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 ...
Petitioner challenged legality of raid conducted on 16.11.2023, alleging unauthorized access to data and private information with connivance of GST officials. Court directed respondent authority to consider petitioner's complaint, take appropriate action if merited, and petitioner to provide CCTV footage within one week. Regarding impugned show cause notice (SCN), petitioner required to meet allegations, with counsel submitting response filed. Petition disposed of.
Petitioner challenged legality of raid conducted on 16.11.2023, alleging unauthorized access to data and private information with connivance of GST officials. Court directed respondent authority to consider petitioner's complaint, take appropriate action if merited, and petitioner to provide CCTV footage within one week. Regarding impugned show cause notice (SCN), petitioner required to meet allegations, with counsel submitting response filed. Petition disposed of.
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