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 ...
Provisional attachment u/s 83 of the Gujarat GST, 2017 - recording of satisfaction - disobedience of the directions of court - show cause as to why Assistant Commissioner of State Tax should not be made personally liable to pay the costs of the petition and contempt for disobedience of the directions of court
Provisional attachment u/s 83 of the Gujarat GST, 2017 - recording of satisfaction - disobedience of the directions of court - show cause as to why Assistant Commissioner of State Tax should not be made personally liable to pay the costs of the petition and contempt for disobedience of the directions of court
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