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...
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Section 75(4) of the GST Act was treated as a mandatory requirement for granting personal hearing before passing an adverse order, and the taxpayer's selection of "No" in the reply form did not override that statutory obligation. The adverse order was therefore unsustainable for breach of audi alteram partem and natural justice. The order was quashed and the matter remanded for fresh adjudication after affording a hearing within the time fixed by the Court.
Section 75(4) of the GST Act was treated as a mandatory requirement for granting personal hearing before passing an adverse order, and the taxpayer's selection of "No" in the reply form did not override that statutory obligation. The adverse order was therefore unsustainable for breach of audi alteram partem and natural justice. The order was quashed and the matter remanded for fresh adjudication after affording a hearing within the time fixed by the Court.
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