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 of demand - direction to deposit of 20% of demand - institution is registered u/s 12AA - admittedly a discretion vested in the statutory authority to go below the limit of 20% so fixed in the advisories issued by CBDT - granted interim protection til the disposal of the appeal
Stay of demand - direction to deposit of 20% of demand - institution is registered u/s 12AA - admittedly a discretion vested in the statutory authority to go below the limit of 20% so fixed in the advisories issued by CBDT - granted interim protection til the disposal of the appeal
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