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 ...
Refusal to stay the collection of demand - Asst. CIT directed the petitioner to deposit 15% of the disputed demand - Prl. CIT confirmed the order - it has failed to consider the issue whether the assessment orders suffers from being "unreasonably highpitched", or whether "any genuine hardship would be caused to the assessee" - Prl. CIT directed to review the order - Tri
Refusal to stay the collection of demand - Asst. CIT directed the petitioner to deposit 15% of the disputed demand - Prl. CIT confirmed the order - it has failed to consider the issue whether the assessment orders suffers from being "unreasonably highpitched", or whether "any genuine hardship would be caused to the assessee" - Prl. CIT directed to review the order - Tri
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