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 ...
Power to retransfer the case u/s 127 – the order of transfer of the file of the petitioner to the first respondent states that the proceedings has been passed for administrative convenience and apart from the petitioner's case, two other cases have also been transferred - order of transfer sustained - HC
Power to retransfer the case u/s 127 – the order of transfer of the file of the petitioner to the first respondent states that the proceedings has been passed for administrative convenience and apart from the petitioner's case, two other cases have also been transferred - order of transfer sustained - HC
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