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 ...
Offence under Negotiable Instruments Act - dishonor of cheque - revision petitioner being a lady has imposed with a present sentence of nine months simple imprisonment and considering the fact that she has also levied with a compensation of ₹ 4 lakhs, sentence of imprisonment set aside - HC
Offence under Negotiable Instruments Act - dishonor of cheque - revision petitioner being a lady has imposed with a present sentence of nine months simple imprisonment and considering the fact that she has also levied with a compensation of ₹ 4 lakhs, sentence of imprisonment set aside - HC
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