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 ...
Double addition of the same amount in both the assessee and assessee’s wife - receipts estimated on hospital - Since neither party is able to furnish any evidence with reference to actual number of surgeries being done, the reasonable estimation of the AO cannot be faulted. - AT
Double addition of the same amount in both the assessee and assessee’s wife - receipts estimated on hospital - Since neither party is able to furnish any evidence with reference to actual number of surgeries being done, the reasonable estimation of the AO cannot be faulted. - AT
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