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 ...
Mere filing of appeal against the order of the Tribunal does not result in stay of the order passed by the Tribunal. It does not empower the Commissioner to ignore the order of the Tribunal - contempt proceedings against the commission to be initiated - AT
Mere filing of appeal against the order of the Tribunal does not result in stay of the order passed by the Tribunal. It does not empower the Commissioner to ignore the order of the Tribunal - contempt proceedings against the commission to be initiated - AT
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