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 ...
Condonation of delay - the appellant was absconding in view of the COFEPOSA detention order and the proclamation made for his appearance. The appellant was evading the service of summons. No case for condonation of delay is made out - HC
Condonation of delay - the appellant was absconding in view of the COFEPOSA detention order and the proclamation made for his appearance. The appellant was evading the service of summons. No case for condonation of delay is made out - HC
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