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 ...
Appointment of auditor - extension of the period of interim relief granted by this Appellate Tribunal to continue with the auditing assignments of their existing clients till 31.03.2019 or till a newly constituted Bench takes an appropriate final decision in the matter, whichever is earlier - No relief.
Appointment of auditor - extension of the period of interim relief granted by this Appellate Tribunal to continue with the auditing assignments of their existing clients till 31.03.2019 or till a newly constituted Bench takes an appropriate final decision in the matter, whichever is earlier - No relief.
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