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 directed impleader of the State GST Commissioner, Rudraprayag, as party respondent to resolve crediting of a rejected refund, noting IGST was deposited at export and reflected in GSTR-01/03; the State may engage counsel or appear virtually, and the registry is to issue notice to the Standing Counsel. The petition is restored to its original number and not disposed; the petitioner may file an undertaking as per the State GST office's order for re-crediting the refund. A GSTIN representative undertook to liaise with the State GST Department to clarify the position. Matter listed for further hearing on 31 October 2025.
The HC directed impleader of the State GST Commissioner, Rudraprayag, as party respondent to resolve crediting of a rejected refund, noting IGST was deposited at export and reflected in GSTR-01/03; the State may engage counsel or appear virtually, and the registry is to issue notice to the Standing Counsel. The petition is restored to its original number and not disposed; the petitioner may file an undertaking as per the State GST office's order for re-crediting the refund. A GSTIN representative undertook to liaise with the State GST Department to clarify the position. Matter listed for further hearing on 31 October 2025.
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