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 ...
Adoption of value of the properties declared by the assessee as per Govt. ready reckoner by rejecting the valuation given by the Approved Valuer for the Wealth Tax allowed - AT
Adoption of value of the properties declared by the assessee as per Govt. ready reckoner by rejecting the valuation given by the Approved Valuer for the Wealth Tax allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
