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...
The Cost Inflation Index is prescribed at 384 for financial year 2026-27 under the Income-tax Act, 2025. The index applies to tax year 2026-27 from 1 April 2026 and to subsequent tax years, establishing the notified inflation-indexation value for the relevant period.
The Cost Inflation Index is prescribed at 384 for financial year 2026-27 under the Income-tax Act, 2025. The index applies to tax year 2026-27 from 1 April 2026 and to subsequent tax years, establishing the notified inflation-indexation value for the relevant period.
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