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 ...
Reassessment notice u/s 148 - after four years of the assessment u/s 143(3) - allowabllity of carry forward the losses when return filed u/s 139(4) - petitioner is not guilty of not disclosing fully and truly all material facts - notice quashed
Reassessment notice u/s 148 - after four years of the assessment u/s 143(3) - allowabllity of carry forward the losses when return filed u/s 139(4) - petitioner is not guilty of not disclosing fully and truly all material facts - notice quashed
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