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...
Period of limitation for passing the block assessment order - limitation period is to be counted from the last date of search when the search operation completed - SC
Period of limitation for passing the block assessment order - limitation period is to be counted from the last date of search when the search operation completed - SC
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