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 ...
Failure to remove the goods from the warehouse - Even if we assume the contention of the Petitioner that there was a stay of the assessment order (without accepting the same) yet it would be the obligation of the importer to protect the goods from auction till disposal of the Appeal.
Failure to remove the goods from the warehouse - Even if we assume the contention of the Petitioner that there was a stay of the assessment order (without accepting the same) yet it would be the obligation of the importer to protect the goods from auction till disposal of the Appeal.
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