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 ...
Deduction u/s 43B - once excise duty on the basis of goods manufactured is paid same is allowable, direct correlation between the duty paid and the goods manufactured or liability to pay excise duty or removal of goods are irrelevant
Deduction u/s 43B - once excise duty on the basis of goods manufactured is paid same is allowable, direct correlation between the duty paid and the goods manufactured or liability to pay excise duty or removal of goods are irrelevant
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