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 ...
Applicability of SICA to the 'foreign companies' - the company can no longer fall within the ambit of the expression “sick industrial company” as defined in Section 3(o) of the Act - applicability of SICA to the respondent company does not arise. - SC
Applicability of SICA to the 'foreign companies' - the company can no longer fall within the ambit of the expression “sick industrial company” as defined in Section 3(o) of the Act - applicability of SICA to the respondent company does not arise. - SC
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