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 ...
Revocation of CHA License - subletting of his license for filing of shipping bill - benefit of doubt given to CHA - On payment of the penalty, the appellant’s license will stand restored and the forfeiture of the security deposit also stands set aside.
Revocation of CHA License - subletting of his license for filing of shipping bill - benefit of doubt given to CHA - On payment of the penalty, the appellant’s license will stand restored and the forfeiture of the security deposit also stands set aside.
Note: It is a system-generated summary and is for quick reference only.