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...
Information sharing under the Income-tax Act, 2025 is authorised for identifying eligible beneficiaries under the Punyashlok Ahilyadevi Holkar Farmer Loan Waiver Scheme, 2026. The notification specifies the Principal Secretary, Cooperation, Marketing and Textile Department, Government of Maharashtra for the purposes of receiving such income-tax payer information under section 258(1)(b). Its operative effect is to permit lawful sharing of taxpayer information for beneficiary identification under the scheme.
Information sharing under the Income-tax Act, 2025 is authorised for identifying eligible beneficiaries under the Punyashlok Ahilyadevi Holkar Farmer Loan Waiver Scheme, 2026. The notification specifies the Principal Secretary, Cooperation, Marketing and Textile Department, Government of Maharashtra for the purposes of receiving such income-tax payer information under section 258(1)(b). Its operative effect is to permit lawful sharing of taxpayer information for beneficiary identification under the scheme.
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