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 ...
Provisional attachment u/s 281B of bank accounts - applications for stay - High court has passed stricter and imposed cost on unreasonable rejection of stay application, notice for attachment and recovery from bank - the least that is expected of the Officers of the State is to apply the law equally to all and not be over zealous in seeking to collect the revenue ignoring the statutory provisions as well as the binding decisions of this Court.
Provisional attachment u/s 281B of bank accounts - applications for stay - High court has passed stricter and imposed cost on unreasonable rejection of stay application, notice for attachment and recovery from bank - the least that is expected of the Officers of the State is to apply the law equally to all and not be over zealous in seeking to collect the revenue ignoring the statutory provisions as well as the binding decisions of this Court.
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