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...
GST registration cancellation order passed without providing reasons or opportunity for hearing, violating principles of natural justice. Appellate authority dismissed appeal without considering petitioner's submissions. High Court quashed cancellation order and appellate order, remanding matter to assessing officer for issuing show cause notice and following due process. Petitioner's registration to remain suspended till disposal of show cause notice in accordance with court's directions.
GST registration cancellation order passed without providing reasons or opportunity for hearing, violating principles of natural justice. Appellate authority dismissed appeal without considering petitioner's submissions. High Court quashed cancellation order and appellate order, remanding matter to assessing officer for issuing show cause notice and following due process. Petitioner's registration to remain suspended till disposal of show cause notice in accordance with court's directions.
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