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 ...
Restoration of name of the petitioner Company - if the petitioner is able to file all the overdue documents as called for by the Registrar of Companies, it is for the Registrar of Companies to consider as to whether the company can be revived. - HC
Restoration of name of the petitioner Company - if the petitioner is able to file all the overdue documents as called for by the Registrar of Companies, it is for the Registrar of Companies to consider as to whether the company can be revived. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
