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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The HC dismissed the petition insofar as it sought permanent relief against the cancellation of the petitioner's GST registration but granted conditional relief. The court noted non-furnishing of statutory returns for a continuous six-month period but acknowledged the petitioner's deposit of substantial outstanding tax, interest and penalties. The petitioner is directed to execute an undertaking to comply with the GST Act and Rules and to maintain regular filing of returns, failure of which will result in automatic cancellation of registration. The respondents are ordered to suspend the cancellation and to consider the pending returns; if found compliant, they shall require immediate payment of any remaining dues. Petition disposed.
The HC dismissed the petition insofar as it sought permanent relief against the cancellation of the petitioner's GST registration but granted conditional relief. The court noted non-furnishing of statutory returns for a continuous six-month period but acknowledged the petitioner's deposit of substantial outstanding tax, interest and penalties. The petitioner is directed to execute an undertaking to comply with the GST Act and Rules and to maintain regular filing of returns, failure of which will result in automatic cancellation of registration. The respondents are ordered to suspend the cancellation and to consider the pending returns; if found compliant, they shall require immediate payment of any remaining dues. Petition disposed.
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