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 ...
Revenue has no ground to be aggrieved by Commissioner (Appeals’) order which only stated that the recovery of demurrage charges can be made from the right holder by enforcing the bond executed by him - AT
Revenue has no ground to be aggrieved by Commissioner (Appeals’) order which only stated that the recovery of demurrage charges can be made from the right holder by enforcing the bond executed by him - AT
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