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 ...
Deduction towards additional service tax liability - since the assessee is not aware of the expenses of the liability before filing of the return of income and also assessee has not made payment before filing return of income, assessee is not eligible to claim this additional liability in this current AY
Deduction towards additional service tax liability - since the assessee is not aware of the expenses of the liability before filing of the return of income and also assessee has not made payment before filing return of income, assessee is not eligible to claim this additional liability in this current AY
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
