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 declared the detention of the petitioner's husband by respondents No. 2 and 3 illegal and ordered his immediate release. The Court accepted the respondents' affidavit explanation but emphasized strict future compliance and cooperation with Court-appointed officers by the Directorate General, Goods & Service Tax Intelligence. Relying on precedents from the Supreme Court and various High Courts, the HC directed the jail authorities to release the petitioner forthwith, provided he is not implicated in any other case. The petition was allowed, ensuring the petitioner's husband's recovery from unlawful custody.
The HC declared the detention of the petitioner's husband by respondents No. 2 and 3 illegal and ordered his immediate release. The Court accepted the respondents' affidavit explanation but emphasized strict future compliance and cooperation with Court-appointed officers by the Directorate General, Goods & Service Tax Intelligence. Relying on precedents from the Supreme Court and various High Courts, the HC directed the jail authorities to release the petitioner forthwith, provided he is not implicated in any other case. The petition was allowed, ensuring the petitioner's husband's recovery from unlawful custody.
Note: It is a system-generated summary and is for quick reference only.