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 ...
Dishonor of Cheque - offense u/s 138 - Since issuance of cheque by the accused and his signature therein are admitted by the accused and the complainant has proved his case by way of preponderance of evidence, the lower appellate Court went wrong in setting aside the judgment of the trial Court.
Dishonor of Cheque - offense u/s 138 - Since issuance of cheque by the accused and his signature therein are admitted by the accused and the complainant has proved his case by way of preponderance of evidence, the lower appellate Court went wrong in setting aside the judgment of the trial Court.
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