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 ...
Registration u/s 12AA - Tribunal had noticed that the poor patients were being treated at the hospital which was supported from the list of the patients and fund had been utilized for the charitable purposes which was clear from the visiting fees paid to various doctors for giving free consultations/treatments which was not even controverted by the revenue - no substantial question of law arise
Registration u/s 12AA - Tribunal had noticed that the poor patients were being treated at the hospital which was supported from the list of the patients and fund had been utilized for the charitable purposes which was clear from the visiting fees paid to various doctors for giving free consultations/treatments which was not even controverted by the revenue - no substantial question of law arise
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