Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Case selected under CASS - limited scrutiny - in the absence of any permission received from the Pr. CIT or CIT, no merit in the order of AO in making the aforesaid addition on an issue which was not the basis for selection of the case under CASS.
Case selected under CASS - limited scrutiny - in the absence of any permission received from the Pr. CIT or CIT, no merit in the order of AO in making the aforesaid addition on an issue which was not the basis for selection of the case under CASS.
Note: It is a system-generated summary and is for quick reference only.