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...
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HC dismissed petition seeking recall of bail order granted to respondent charged with CGST evasion worth crores. Petitioner argued bail was granted merely one month after rejection of second application without changed circumstances. HC held filing of chargesheet constituted material change in circumstances, shifting considerations from investigation cooperation to triple test criteria including flight risk, witness influence, and evidence tampering. Court found documentary evidence unlikely to be tampered, no flight risk demonstrated, and no witness influence potential. CMM's discretion in granting bail was properly exercised with no abuse of liberty shown or trial hampering evidenced, warranting dismissal.
HC dismissed petition seeking recall of bail order granted to respondent charged with CGST evasion worth crores. Petitioner argued bail was granted merely one month after rejection of second application without changed circumstances. HC held filing of chargesheet constituted material change in circumstances, shifting considerations from investigation cooperation to triple test criteria including flight risk, witness influence, and evidence tampering. Court found documentary evidence unlikely to be tampered, no flight risk demonstrated, and no witness influence potential. CMM's discretion in granting bail was properly exercised with no abuse of liberty shown or trial hampering evidenced, warranting dismissal.
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