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...
Taxability of grant in aid - funds received by the assessee from State Government and Sugar factories have been spend only for those specific projects and there was no surplus with the assessee - not an income u/s 2(24) - not taxable - AT
Taxability of grant in aid - funds received by the assessee from State Government and Sugar factories have been spend only for those specific projects and there was no surplus with the assessee - not an income u/s 2(24) - not taxable - AT
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