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 ...
Prosecution u/s 276-C(1) & 277 - revenue sought additional witness and additional documents - there is no basis to come to a conclusion that respondent (revenue) is adopting dilatory tactics or is in any way harassing petitioner assessee - production of additional witness/documents on record is permissible.
Prosecution u/s 276-C(1) & 277 - revenue sought additional witness and additional documents - there is no basis to come to a conclusion that respondent (revenue) is adopting dilatory tactics or is in any way harassing petitioner assessee - production of additional witness/documents on record is permissible.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
