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...
Criminal breach of trust - statutory auditor - disciplinary proceedings by ICAI pursuant to a complaint filed by the SFIO - violation of accounting standards cannot be gone into a criminal trial and the same is required to be examined by the ICAI - request for stay of disciplinary proceedings before ICAI pending the decision in the criminal trial is unmerited
Criminal breach of trust - statutory auditor - disciplinary proceedings by ICAI pursuant to a complaint filed by the SFIO - violation of accounting standards cannot be gone into a criminal trial and the same is required to be examined by the ICAI - request for stay of disciplinary proceedings before ICAI pending the decision in the criminal trial is unmerited
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