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 HC granted anticipatory bail to the applicant accused of extortion and GST evasion, finding the FIR to be motivated by personal vendetta and internal company disputes. The applicant, employed as a receptionist with no direct involvement in the alleged offenses and no recoverable material, was deemed not requiring custodial interrogation. The Court emphasized the applicant's willingness to cooperate and join the investigation as directed. Bail was allowed on the condition that the applicant executes personal or surety bonds and joins the investigation within one week, thereby avoiding unnecessary harassment and ensuring compliance with the investigative process.
The HC granted anticipatory bail to the applicant accused of extortion and GST evasion, finding the FIR to be motivated by personal vendetta and internal company disputes. The applicant, employed as a receptionist with no direct involvement in the alleged offenses and no recoverable material, was deemed not requiring custodial interrogation. The Court emphasized the applicant's willingness to cooperate and join the investigation as directed. Bail was allowed on the condition that the applicant executes personal or surety bonds and joins the investigation within one week, thereby avoiding unnecessary harassment and ensuring compliance with the investigative process.
Note: It is a system-generated summary and is for quick reference only.