Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
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Defective return - filing of belated return to seek refund - The returns filed by the assessee was wrongly declared by the Income tax Department as invalid return u/s 139(9) - since the time having been lapsed for scrutinizing the returns, HC directed the AO to scrutinize the returns - HC
Defective return - filing of belated return to seek refund - The returns filed by the assessee was wrongly declared by the Income tax Department as invalid return u/s 139(9) - since the time having been lapsed for scrutinizing the returns, HC directed the AO to scrutinize the returns - HC
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