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 ...
Re-import of Export goods - Floating Crane - The extreme action taken by the respondents of the seizure of vessel after lapse of about two years from the date of issuance of 'out of charge' order is arbitrary.
Re-import of Export goods - Floating Crane - The extreme action taken by the respondents of the seizure of vessel after lapse of about two years from the date of issuance of 'out of charge' order is arbitrary.
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