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 ...
Recall the orders after expiry of four years by tribunal either on its own or on the application filed by the Revenue - In all fairness, this Tribunal ought to have issued notice to the assessee after taking the applications filed by the Revenue on record. - there is gross violation of principles of natural justice. - AT
Recall the orders after expiry of four years by tribunal either on its own or on the application filed by the Revenue - In all fairness, this Tribunal ought to have issued notice to the assessee after taking the applications filed by the Revenue on record. - there is gross violation of principles of natural justice. - AT
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