Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
Transfer-pricing tolerance for software sub-licensing falls within the services range, eliminating the adjustment and requiring TDS-credit verificatio...
Customs Broker due diligence requires prescribed KYC, not detecting misdeclarations discoverable only through physical examination, defeating licence ...
E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
Permissive possession granted to a developer solely to construct flats does not amount to legal possession in part performance of a contract. Such limited entry, unlike possession involving control over property contemplated for part performance, does not constitute a transfer for capital-gains purposes. Accordingly, no long-term capital-gains charge arose from the development agreement, and the related addition was deleted.
Permissive possession granted to a developer solely to construct flats does not amount to legal possession in part performance of a contract. Such limited entry, unlike possession involving control over property contemplated for part performance, does not constitute a transfer for capital-gains purposes. Accordingly, no long-term capital-gains charge arose from the development agreement, and the related addition was deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
