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 ...
Non deduction of TDS u/s 195 - CIT(A) has rightly observed that the assessing officer has invoked section 40(a)(ia) in respect of payments made to foreign nationals. For such situation, the correct section would have been section 40(a)(i) and not 40(a)(ia).
Non deduction of TDS u/s 195 - CIT(A) has rightly observed that the assessing officer has invoked section 40(a)(ia) in respect of payments made to foreign nationals. For such situation, the correct section would have been section 40(a)(i) and not 40(a)(ia).
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