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 ...
Clandestine removal - the income surrendered before the income tax department cannot be presumed as profit of manufactured goods without any cogent evidence that the said income is out of manufacturing activity of the assessee - AT
Clandestine removal - the income surrendered before the income tax department cannot be presumed as profit of manufactured goods without any cogent evidence that the said income is out of manufacturing activity of the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
