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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Penalty under section 272B - not quoting PAN in the appeal filed before the CIT(A) - the default on the part of the assessee was because of her ignorance and not because of any mala fide intention, and therefore, we delete the penalty levied under section 272B of the Act - AT
Penalty under section 272B - not quoting PAN in the appeal filed before the CIT(A) - the default on the part of the assessee was because of her ignorance and not because of any mala fide intention, and therefore, we delete the penalty levied under section 272B of the Act - AT
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