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 ...
Specific act or act of commission or omission on the part of each Director quantifying the loss to the Company - merely because of inaction on the part of the Directors as a general allegation, no ground to hold the respondents guilty of misfeasance or fraud
Specific act or act of commission or omission on the part of each Director quantifying the loss to the Company - merely because of inaction on the part of the Directors as a general allegation, no ground to hold the respondents guilty of misfeasance or fraud
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