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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Sale of tickets for IPL Cricket Tournament - Levy of service tax as well as entertainment tax - the only interim order that can be passed at this stage, is to direct that the Service Tax as collected and deposited by the petitioner during the pendency of the present writ petition will be subject to the final outcome of the petition - HC
Sale of tickets for IPL Cricket Tournament - Levy of service tax as well as entertainment tax - the only interim order that can be passed at this stage, is to direct that the Service Tax as collected and deposited by the petitioner during the pendency of the present writ petition will be subject to the final outcome of the petition - HC
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