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 ...
Addition on account of unexplained administrative expenses - details include details of salaries paid to employees with the services rendered, details of the travelling expenses incurred, details of the professional charges etc. - all these expenditure are related to the business activity of the assessee and it cannot be said that these expenditure have not been incurred
Addition on account of unexplained administrative expenses - details include details of salaries paid to employees with the services rendered, details of the travelling expenses incurred, details of the professional charges etc. - all these expenditure are related to the business activity of the assessee and it cannot be said that these expenditure have not been incurred
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