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 ...
Dishonor of cheque - the dishonour of the cheque of the petitioner was not due to any fault on the part of the petitioner. It was an error on the part of the Bank. The petitioner cannot be mulcted with a torturous procedure as was done in this case by the respondents.
Dishonor of cheque - the dishonour of the cheque of the petitioner was not due to any fault on the part of the petitioner. It was an error on the part of the Bank. The petitioner cannot be mulcted with a torturous procedure as was done in this case by the respondents.
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