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 ...
Assessment u/s 153 - period of limitation - amended provisions of Section 153(2A) is applicable where the appellate order is passed or received after 1st April, 2000 - set aside assessment is to be completed within one year from the end of the financial year in which appellate order setting aside the assessment was received - assessment bar by limitation
Assessment u/s 153 - period of limitation - amended provisions of Section 153(2A) is applicable where the appellate order is passed or received after 1st April, 2000 - set aside assessment is to be completed within one year from the end of the financial year in which appellate order setting aside the assessment was received - assessment bar by limitation
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