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 ...
Availability of exemption-Notification No. 4/2013-SC dated 1st March, 2013 - in case there is a common agreement of obtaining the sanction and then build an individual house, it would be covered under the exemption notification. - AAR
Availability of exemption-Notification No. 4/2013-SC dated 1st March, 2013 - in case there is a common agreement of obtaining the sanction and then build an individual house, it would be covered under the exemption notification. - AAR
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