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...
Omitted - requirement of the return to be filed with respect to change in promoters' and top 10 shareholders' stake - Section 93 of Companies Act, 2013 omitted.
Omitted - requirement of the return to be filed with respect to change in promoters' and top 10 shareholders' stake - Section 93 of Companies Act, 2013 omitted.
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