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...
TDS u/s 192 from salary - in the instant case it cannot be stated that assessee’s estimation is bonafide or honest estimation of salary income of its employees - AO had rightly passed the orders u/s. 201(1) and 201(1A) - AT
TDS u/s 192 from salary - in the instant case it cannot be stated that assessee’s estimation is bonafide or honest estimation of salary income of its employees - AO had rightly passed the orders u/s. 201(1) and 201(1A) - AT
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