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 ...
Secured creditors or not - mere fact that the Company’s properties have been attached, not even sold, prior to the winding-up order dated 19th July 2007 does not have any consequence on its status as an unsecured creditor at all.
Secured creditors or not - mere fact that the Company’s properties have been attached, not even sold, prior to the winding-up order dated 19th July 2007 does not have any consequence on its status as an unsecured creditor at all.
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