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 ...
Stay petition - unconditional stay of entire demand - ground on which the AO has made additions in the order of assessment, is already decided in favour of some other Assessee by the CIT(A) in other proceedings - stay granted till reversal of above order
Stay petition - unconditional stay of entire demand - ground on which the AO has made additions in the order of assessment, is already decided in favour of some other Assessee by the CIT(A) in other proceedings - stay granted till reversal of above order
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