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 ...
Valuation - value of the raw material declared by the principal manufacturer cannot be questioned in the hands of the receiver unless there is allegation of connivance or collusion between the raw material supplier and receiver of the same is established.
Valuation - value of the raw material declared by the principal manufacturer cannot be questioned in the hands of the receiver unless there is allegation of connivance or collusion between the raw material supplier and receiver of the same is established.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
