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 ...
Waiver of pre deposit - organization like C-DIT was set up by Government should be a model to others as far as compliance with law is concerned. Unfortunately, in this case the appellant has not been able to show any efforts made by them to ensure full compliance with the legal provisions - AT
Waiver of pre deposit - organization like C-DIT was set up by Government should be a model to others as far as compliance with law is concerned. Unfortunately, in this case the appellant has not been able to show any efforts made by them to ensure full compliance with the legal provisions - AT
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