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 ...
Recovery of GST dues from the debtors - extreme financial hardship - the revenue shall not compel ONGC or any other debtor of the petitioner to deposit any amount with the department or prevent the debtor from paying such sum to the petitioner.
Recovery of GST dues from the debtors - extreme financial hardship - the revenue shall not compel ONGC or any other debtor of the petitioner to deposit any amount with the department or prevent the debtor from paying such sum to the petitioner.
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