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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
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Pursuant to Section 83(2) of the CGST Act, the provisional attachment order dated 27.01.2022 attaching the petitioner's Bank Account No. 5318491050161006 with Yes Bank Ltd. has ceased to have effect after one year from its issuance. The High Court held that the provisional attachment has lapsed and directed the respondent bank to forthwith permit operation of the said bank account without imposing any embargo based solely on the provisional attachment order. The petition was allowed.
Pursuant to Section 83(2) of the CGST Act, the provisional attachment order dated 27.01.2022 attaching the petitioner's Bank Account No. 5318491050161006 with Yes Bank Ltd. has ceased to have effect after one year from its issuance. The High Court held that the provisional attachment has lapsed and directed the respondent bank to forthwith permit operation of the said bank account without imposing any embargo based solely on the provisional attachment order. The petition was allowed.
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