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 issue of Form No.16 to salaried employees employed by Companies and Corporations - Department of Income Tax directed to penalise such defaulters and take other strict measures contemplated by law against them.
Non issue of Form No.16 to salaried employees employed by Companies and Corporations - Department of Income Tax directed to penalise such defaulters and take other strict measures contemplated by law against them.
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