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 ...
Dishonor of cheque - insufficiency of funds - present petitioners were Directors and were in charge of and responsible for day to day affairs and management of accused company and therefore, they are liable for prosecution.
Dishonor of cheque - insufficiency of funds - present petitioners were Directors and were in charge of and responsible for day to day affairs and management of accused company and therefore, they are liable for prosecution.
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