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 ...
Amendment to u/s 41C of Bombay Sales Tax Act - Constitutional validity - Interest of justice can be met with by directing the Respondents not to extend the provision of S.41C(1)(a)(i)(A) to the Petitioners if their Units never ceased to be SSI units during the eligibility period - HC
Amendment to u/s 41C of Bombay Sales Tax Act - Constitutional validity - Interest of justice can be met with by directing the Respondents not to extend the provision of S.41C(1)(a)(i)(A) to the Petitioners if their Units never ceased to be SSI units during the eligibility period - HC
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