Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Deduction for expenditure allegedly disallowed in an earlier year for tax-deduction-at-source default requires evidence that the earlier disallowance was made under the relevant provision; a revised computation cannot support the balance annuity deduction without that factual foundation. A return-processing adjustment must be challenged through the separate statutory appeal already filed where no fresh addition is made in the assessment order. Exemption for an entity under section 10(46) requires the prescribed notification; a pending writ petition, absent a stay or specific direction, does not suspend proceedings or establish exemption eligibility. The deduction and exemption claims were rejected, and all appeals were dismissed.
Deduction for expenditure allegedly disallowed in an earlier year for tax-deduction-at-source default requires evidence that the earlier disallowance was made under the relevant provision; a revised computation cannot support the balance annuity deduction without that factual foundation. A return-processing adjustment must be challenged through the separate statutory appeal already filed where no fresh addition is made in the assessment order. Exemption for an entity under section 10(46) requires the prescribed notification; a pending writ petition, absent a stay or specific direction, does not suspend proceedings or establish exemption eligibility. The deduction and exemption claims were rejected, and all appeals were dismissed.
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