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...
Release of attached petitioner's cash credit account with the Bank of Baroda - the amount paid by reversing input tax credit, the interest of the Revenue is sufficiently secured - Attachment order vacated.
Release of attached petitioner's cash credit account with the Bank of Baroda - the amount paid by reversing input tax credit, the interest of the Revenue is sufficiently secured - Attachment order vacated.
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