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 ...
TDS u/s 194C or 194I - No basis for confining the effect of the words “other agreement or arrangement for the use of“ “either separately or together“ in regard to the machinery, only if it is part of immovable property. - HC
TDS u/s 194C or 194I - No basis for confining the effect of the words “other agreement or arrangement for the use of“ “either separately or together“ in regard to the machinery, only if it is part of immovable property. - HC
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