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 Central Government rescinds the earlier notification establishing an Information Technology and Information Technology Enabled Services Special Economic Zone at Kistapur Village, Chevella Mandal, Ranga Reddy District, Telangana. The rescission de-notifies the entire notified area of the Special Economic Zone. Actions taken or omitted before the rescission remain unaffected, preserving the legal effect of prior acts under the earlier notification.
The Central Government rescinds the earlier notification establishing an Information Technology and Information Technology Enabled Services Special Economic Zone at Kistapur Village, Chevella Mandal, Ranga Reddy District, Telangana. The rescission de-notifies the entire notified area of the Special Economic Zone. Actions taken or omitted before the rescission remain unaffected, preserving the legal effect of prior acts under the earlier notification.
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