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 ...
Penalty u/s 271E - violation u/s 269T - Section 275(1)(c) which would govern the present contest - statutory authority concerned, is restrained from passing any order of penalty beyond the expiry of a financial year in which a original proceeding has been completed or within six months from the end of the month in which a penalty proceeding has been initiated, whichever expires later.
Penalty u/s 271E - violation u/s 269T - Section 275(1)(c) which would govern the present contest - statutory authority concerned, is restrained from passing any order of penalty beyond the expiry of a financial year in which a original proceeding has been completed or within six months from the end of the month in which a penalty proceeding has been initiated, whichever expires later.
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