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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Extended period of limitation - allegation that respondent had undervalued the goods manufactured for STPL on job work basis. - When all facts are within the knowledge of the department, they ought to have immediately informed the assessee if there was any shortcoming in the declaration of price or valuation of goods. - demand set aside - AT
Extended period of limitation - allegation that respondent had undervalued the goods manufactured for STPL on job work basis. - When all facts are within the knowledge of the department, they ought to have immediately informed the assessee if there was any shortcoming in the declaration of price or valuation of goods. - demand set aside - AT
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