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 ...
Attachment of property of related company - some common director - Default/dues on the part of another Company (dealer) - The language of the statute is very clear u/s 45 which provides that AO by order in writing attach provisionally any property belonging to the dealer - property given on lease to dealers does not mean he is of the owner - order attaching the property is quashed
Attachment of property of related company - some common director - Default/dues on the part of another Company (dealer) - The language of the statute is very clear u/s 45 which provides that AO by order in writing attach provisionally any property belonging to the dealer - property given on lease to dealers does not mean he is of the owner - order attaching the property is quashed
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