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 ...
Assessment u/s 153A - Unabsorbed depreciation - Claim allowed to be carried forward and allow set off in the next/subsequent years, since it is not covered by the limitation of sec 80 but it is governed u/s 32(2)
Assessment u/s 153A - Unabsorbed depreciation - Claim allowed to be carried forward and allow set off in the next/subsequent years, since it is not covered by the limitation of sec 80 but it is governed u/s 32(2)
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