Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Reopening of assessment - The ‘reason to believe’ recorded cannot be set aside on the basis of the appellate order in the case respondent-assessee making substantive addition instead of protective additions made in the assessment order.
Reopening of assessment - The ‘reason to believe’ recorded cannot be set aside on the basis of the appellate order in the case respondent-assessee making substantive addition instead of protective additions made in the assessment order.
Note: It is a system-generated summary and is for quick reference only.