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 ...
Search and seizure action u/s.132 - addition u/s 69 - Presumption u/s. 132(4A) is available only against the person from whose possession the document is found and not against the third person - AT
Search and seizure action u/s.132 - addition u/s 69 - Presumption u/s. 132(4A) is available only against the person from whose possession the document is found and not against the third person - AT
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