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 ...
Petition u/s 241 alleging the acts of oppression and mismanagement - petitioner has alleged that he has not received any notice of the meeting after a period of 9 years when even the annual return or necessary Form was filed by the company in the same year with the portal of the Ministry of Corporate Affairs - hopelessly time barred and dismissed.
Petition u/s 241 alleging the acts of oppression and mismanagement - petitioner has alleged that he has not received any notice of the meeting after a period of 9 years when even the annual return or necessary Form was filed by the company in the same year with the portal of the Ministry of Corporate Affairs - hopelessly time barred and dismissed.
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