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 ...
If a petitioner has got an alternative remedy by way of an appeal and there is no violation of principles of natural justice, the Writ Petition cannot be entertained without exhausting an alternative remedy - HC
If a petitioner has got an alternative remedy by way of an appeal and there is no violation of principles of natural justice, the Writ Petition cannot be entertained without exhausting an alternative remedy - HC
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