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 ...
GST - Seizure of goods during interstate movement - Power of State Legislature or the State Government has to make law/rules to govern interstate movement of goods - Power to detain a consignment for not carrying documents prescribed by them for transporting goods in the course of interstate trade - HC
GST - Seizure of goods during interstate movement - Power of State Legislature or the State Government has to make law/rules to govern interstate movement of goods - Power to detain a consignment for not carrying documents prescribed by them for transporting goods in the course of interstate trade - HC
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