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 ...
The grievance of the petitioner was that the petitioner had opted out of LTU scheme and the request of the petitioner to transfer the pending assessment and other proceedings has not been considered - authorities to reconsider the issue - HC
The grievance of the petitioner was that the petitioner had opted out of LTU scheme and the request of the petitioner to transfer the pending assessment and other proceedings has not been considered - authorities to reconsider the issue - HC
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