Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Gain arising on the sale of land - to be taxed as ‘business income’ or not - specific verification needs to be conducted to verify whether actual intention of the assessee was to procure the land for investment or to sale it at higher profit - matter remanded back.
Gain arising on the sale of land - to be taxed as ‘business income’ or not - specific verification needs to be conducted to verify whether actual intention of the assessee was to procure the land for investment or to sale it at higher profit - matter remanded back.
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