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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Project import - classification of the project - Water Supply Project or not - it clearly shows that the water being channelized through treatment and certain process before being released as fit for irrigation and therefore the revenue is not justified in denying the benefit of exemption notification.
Project import - classification of the project - Water Supply Project or not - it clearly shows that the water being channelized through treatment and certain process before being released as fit for irrigation and therefore the revenue is not justified in denying the benefit of exemption notification.
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