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...
Rectification in the register of members - transfer of shares - execution of valid transfer deeds within the meaning of Section 108 is a mandatory requirement of a valid transfer of shares - HC
Rectification in the register of members - transfer of shares - execution of valid transfer deeds within the meaning of Section 108 is a mandatory requirement of a valid transfer of shares - HC
Note: It is a system-generated summary and is for quick reference only.