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 ...
The petitioner, an end user of PVC Suspension Resins, challenged the ongoing anti-dumping duty investigation initiated by the respondent authority. The court dismissed the petition as premature, stating it would jeopardize the investigation process under the relevant rules. The court refrained from interfering at this stage on the merits, considering the petition premature, and allowed the respondent authority to continue with the investigation as per the prescribed rules and procedures.
The petitioner, an end user of PVC Suspension Resins, challenged the ongoing anti-dumping duty investigation initiated by the respondent authority. The court dismissed the petition as premature, stating it would jeopardize the investigation process under the relevant rules. The court refrained from interfering at this stage on the merits, considering the petition premature, and allowed the respondent authority to continue with the investigation as per the prescribed rules and procedures.
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