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 ...
Immediate instructions require all groups to prepare detailed, updated briefs for every matter pending before the Supreme Court, with cases graded for monitoring, including constitutional challenges and high-revenue matters. Files and synopses must be properly indexed and kept immediately retrievable so briefing can be provided to the Learned ASG at short notice. At least two to three senior officers in each group, including the Assistant Commissioner and the JC/ADC concerned, must familiarise themselves with case details to ensure effective briefing. The Deputy/Assistant Commissioner of each group is made responsible for monitoring strict compliance with these directions.
Immediate instructions require all groups to prepare detailed, updated briefs for every matter pending before the Supreme Court, with cases graded for monitoring, including constitutional challenges and high-revenue matters. Files and synopses must be properly indexed and kept immediately retrievable so briefing can be provided to the Learned ASG at short notice. At least two to three senior officers in each group, including the Assistant Commissioner and the JC/ADC concerned, must familiarise themselves with case details to ensure effective briefing. The Deputy/Assistant Commissioner of each group is made responsible for monitoring strict compliance with these directions.
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