Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
Capital gain u/s 45 - agreement for purchase of property could not mature - amount received by the assessee over and above the advance amount as the settlement agreement - such capital receipt cannot be brought to tax, since there is no transfer of assets.
Capital gain u/s 45 - agreement for purchase of property could not mature - amount received by the assessee over and above the advance amount as the settlement agreement - such capital receipt cannot be brought to tax, since there is no transfer of assets.
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