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...
Abatement of Assessment proceedings - proceedings for the assessment year 1988-89 in the case of the present assessee is declared to have abated as having become time-barred. - refund to be allwoed - HC
Abatement of Assessment proceedings - proceedings for the assessment year 1988-89 in the case of the present assessee is declared to have abated as having become time-barred. - refund to be allwoed - HC
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