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 ...
SSI exemption - Extended period of limitations - the Department was aware of the location of the factory in the rural area. Thus, there is no suppression of facts with intent to evade payment of duty demand of duty beyond one year set aside - AT
SSI exemption - Extended period of limitations - the Department was aware of the location of the factory in the rural area. Thus, there is no suppression of facts with intent to evade payment of duty demand of duty beyond one year set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
