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 ...
Rectification of mistake - Limitation - order of the Hon’ble High Court does not grant liberty to the department to move such application under Section 35(c)(2) of the Central Excise Act, 1944 even beyond a period of six months - AT
Rectification of mistake - Limitation - order of the Hon’ble High Court does not grant liberty to the department to move such application under Section 35(c)(2) of the Central Excise Act, 1944 even beyond a period of six months - AT
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