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...
Writ petition seeking mandamus to furnish information dismissed. HC held petition misconceived, warranting exemplary costs. Prayer clause vague, petitioner failed to disclose pending suit details and explain why RTI Act remedy not availed. Despite being satisfied regarding main prayer, petitioner did not withdraw petition for years, wasting judicial time. Petition dismissed with costs of Rs. 1 lakh payable to government hospital.
Writ petition seeking mandamus to furnish information dismissed. HC held petition misconceived, warranting exemplary costs. Prayer clause vague, petitioner failed to disclose pending suit details and explain why RTI Act remedy not availed. Despite being satisfied regarding main prayer, petitioner did not withdraw petition for years, wasting judicial time. Petition dismissed with costs of Rs. 1 lakh payable to government hospital.
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