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 ...
The expression 'twelve calendar months' would encompass exactly twelve months with any part of month computed as a month. Such expression cannot extend to 365 days which is used for reckoning term of one year.
The expression 'twelve calendar months' would encompass exactly twelve months with any part of month computed as a month. Such expression cannot extend to 365 days which is used for reckoning term of one year.
Note: It is a system-generated summary and is for quick reference only.
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