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 ...
Writ petition challenging requirement of GST registration for bidders dismissed. Court held role in tender matters restricted unless action palpably unreasonable or mala fide. Petitioners' registered offices in West Bengal, but address in Assam vague. Affidavit defective as deponent's authority for other petitioners not stated. Petitioners' conduct in approaching court questionable. Writ petition lacking merits, hence dismissed.
Writ petition challenging requirement of GST registration for bidders dismissed. Court held role in tender matters restricted unless action palpably unreasonable or mala fide. Petitioners' registered offices in West Bengal, but address in Assam vague. Affidavit defective as deponent's authority for other petitioners not stated. Petitioners' conduct in approaching court questionable. Writ petition lacking merits, hence dismissed.
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