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 ...
Shortfall in TDS u/s 192 – it would appear that the payment of deducted tax shall be extended upto the end of the relevant financial year irrespective of the fact whether the deduction has been made at the time of payment or not - HC
Shortfall in TDS u/s 192 – it would appear that the payment of deducted tax shall be extended upto the end of the relevant financial year irrespective of the fact whether the deduction has been made at the time of payment or not - HC
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