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 ...
The deposit certificates issued under the Gold Monetisation Scheme, 2015 from the definition of capital asset will be excluded from the scope of Capital Assets w.e.f. 1.4.2016
The deposit certificates issued under the Gold Monetisation Scheme, 2015 from the definition of capital asset will be excluded from the scope of Capital Assets w.e.f. 1.4.2016
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