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 ...
Amendment of section 80GG. - deductions in respect of rents paid. - It is proposed to increase the maximum amount of deduction allowable under the said section to five thousand rupees per month i.e. amount incresed from 24 thousand to 60 thousand per-annum.
Amendment of section 80GG. - deductions in respect of rents paid. - It is proposed to increase the maximum amount of deduction allowable under the said section to five thousand rupees per month i.e. amount incresed from 24 thousand to 60 thousand per-annum.
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