Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Gain arising on sale of agricultural land - exemption u/s 2(14) denied - assessee has held the impugned agricultural lands as investment only and not as stock in trade, and hence they cannot be categorized as “Capital asset” within the meaning of sec. 2(14) of the Act - AT
Gain arising on sale of agricultural land - exemption u/s 2(14) denied - assessee has held the impugned agricultural lands as investment only and not as stock in trade, and hence they cannot be categorized as “Capital asset” within the meaning of sec. 2(14) of the Act - AT
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