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 ...
DVAT refund - Apex Court stays the order of Delhi High Court in which the authorities were directed to process the refund claim under DVAT without seeking original paper declarations in CST Forms C, E1, E2, F, H, I etc.
DVAT refund - Apex Court stays the order of Delhi High Court in which the authorities were directed to process the refund claim under DVAT without seeking original paper declarations in CST Forms C, E1, E2, F, H, I etc.
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