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 ...
Recovery notice for Warehoused of goods - application for extension of warehouse period - Case of the petitioner is that it is not possible to complete manufacturing of a ship in couple of years and usually takes longer time, during which the goods remained warehoused. - Interim relief granted - HC
Recovery notice for Warehoused of goods - application for extension of warehouse period - Case of the petitioner is that it is not possible to complete manufacturing of a ship in couple of years and usually takes longer time, during which the goods remained warehoused. - Interim relief granted - HC
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