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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Recovery of dues from third person - group company – TRO’s own observations, that the consequence of APIIC revoking consent could very well be considered “force majeure”, thus resulting in the EMGF debt continuing to be owed to EHTPL, is consistent with this line of reasoning - HC
Recovery of dues from third person - group company – TRO’s own observations, that the consequence of APIIC revoking consent could very well be considered “force majeure”, thus resulting in the EMGF debt continuing to be owed to EHTPL, is consistent with this line of reasoning - HC
Note: It is a system-generated summary and is for quick reference only.