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 ...
Order u/s 3(1) of COFEPOSA - Considering the grounds on which the detention order is sought to be quashed at the pre-execution stage and the law relating thereto, none of the grounds are attracted in the present case - no relief - HC
Order u/s 3(1) of COFEPOSA - Considering the grounds on which the detention order is sought to be quashed at the pre-execution stage and the law relating thereto, none of the grounds are attracted in the present case - no relief - HC
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