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 ...
Claim over property – Right over attachment – There was no indication in Customs Act that property of defaulter which was put to auction can still be claimed by Customs Department after title passes to auction purchaser once it was held that it has no primacy for its dues - HC
Claim over property – Right over attachment – There was no indication in Customs Act that property of defaulter which was put to auction can still be claimed by Customs Department after title passes to auction purchaser once it was held that it has no primacy for its dues - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
