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 ...
Transfer pricing adjustment - calculation of the assessee’s PLI - the calculation of PLI of the assessee done by the TPO under TNMM is correct, which does not warrant any interference. - AT
Transfer pricing adjustment - calculation of the assessee’s PLI - the calculation of PLI of the assessee done by the TPO under TNMM is correct, which does not warrant any interference. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
