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 ...
Jurisdiction of High Court - Infringement of the Trademark / Copyright - No doubt about it that a suit can be filed by the plaintiff at a place where he is residing or carrying on business or personally works for gain. - However, if the plaintiff is residing or carrying on business etc. at a place where cause of action, wholly or in part, has also arisen, he has to file a suit at that place. - SC
Jurisdiction of High Court - Infringement of the Trademark / Copyright - No doubt about it that a suit can be filed by the plaintiff at a place where he is residing or carrying on business or personally works for gain. - However, if the plaintiff is residing or carrying on business etc. at a place where cause of action, wholly or in part, has also arisen, he has to file a suit at that place. - SC
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