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 ...
Commission paid to director u/s 36(1)(ii) - as a part of remuneration package of the executive director - based on his performance evaluation and also considering his contribution in meeting the financial performance of the company - There is substantial increase in profit before tax as compared to earlier years - duly allowable
Commission paid to director u/s 36(1)(ii) - as a part of remuneration package of the executive director - based on his performance evaluation and also considering his contribution in meeting the financial performance of the company - There is substantial increase in profit before tax as compared to earlier years - duly allowable
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