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 ...
HC granted regular bail to the accused in GST evasion case, finding no immediate risk of witness tampering or flight. Despite documentary evidence of alleged offenses and ongoing investigation, the court noted the trial has not commenced, co-accused has been released, and maximum punishment is five years. Bail was sanctioned subject to furnishing bail bonds and surety bonds to the trial court's satisfaction, with standard conditional compliance requirements.
HC granted regular bail to the accused in GST evasion case, finding no immediate risk of witness tampering or flight. Despite documentary evidence of alleged offenses and ongoing investigation, the court noted the trial has not commenced, co-accused has been released, and maximum punishment is five years. Bail was sanctioned subject to furnishing bail bonds and surety bonds to the trial court's satisfaction, with standard conditional compliance requirements.
Note: It is a system-generated summary and is for quick reference only.