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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An approved corporate insolvency resolution plan was treated as ative, and because the State had not lodged its claim in the insolvency proceedings and its challenges to the approval order had failed, it could not continue the impugned recovery action or keep the petitioner's input tax credit blocked. The Court quashed the notice and directed unblocking of the ITC and release of the amount admissible in law. This relief was granted without prejudice to any other recovery action that may remain available to the State under law.
An approved corporate insolvency resolution plan was treated as ative, and because the State had not lodged its claim in the insolvency proceedings and its challenges to the approval order had failed, it could not continue the impugned recovery action or keep the petitioner's input tax credit blocked. The Court quashed the notice and directed unblocking of the ITC and release of the amount admissible in law. This relief was granted without prejudice to any other recovery action that may remain available to the State under law.
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