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...
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Anticipatory bail was granted in a GST investigation for alleged wrongful availment of input tax credit because the allegations rested mainly on documentary material, the relevant records had already been furnished, and no compelling basis for custodial interrogation was shown. The Court also relied on the petitioner's cooperation with the inquiry, absence of placed criminal antecedents, and deposit of the amount alleged to have been evaded. On that basis, arrest was found unwarranted, and pre-arrest protection was allowed subject to conditions requiring surrender, execution of bond, regular appearance, travel restriction, and full cooperation with the investigation.
Anticipatory bail was granted in a GST investigation for alleged wrongful availment of input tax credit because the allegations rested mainly on documentary material, the relevant records had already been furnished, and no compelling basis for custodial interrogation was shown. The Court also relied on the petitioner's cooperation with the inquiry, absence of placed criminal antecedents, and deposit of the amount alleged to have been evaded. On that basis, arrest was found unwarranted, and pre-arrest protection was allowed subject to conditions requiring surrender, execution of bond, regular appearance, travel restriction, and full cooperation with the investigation.
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