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 ...
Delay in filing the TDS returns - Penalty u/s. 271F - delay in remitting the TDS amounts to the Government account and consequential delay in filing the returns - assessee failed to make out a case of reasonable cause u/s.273B - penalty confirmed.
Delay in filing the TDS returns - Penalty u/s. 271F - delay in remitting the TDS amounts to the Government account and consequential delay in filing the returns - assessee failed to make out a case of reasonable cause u/s.273B - penalty confirmed.
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