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...
Merely because a business group and Directors of company are members of society, does not dilute nature of society being a trust. - assessee deserves to be granted registration under section 12 AA of the Act.
Merely because a business group and Directors of company are members of society, does not dilute nature of society being a trust. - assessee deserves to be granted registration under section 12 AA of the Act.
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