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 ...
Once the registration u/s 12A continues - it is axiomatic that the income has to be computed in accordance with section 11 and benefit/exemption has to be given - exemption cannot be denied simply on the ground that the matter is subjudice before the Hon’ble High Court - AT
Once the registration u/s 12A continues - it is axiomatic that the income has to be computed in accordance with section 11 and benefit/exemption has to be given - exemption cannot be denied simply on the ground that the matter is subjudice before the Hon’ble High Court - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
