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 ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
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Short term capital gain - sale of units of mutual funds - Article 13(4)/13(5) of DTAA of India-UAE - the gains arising from transfer of units of mutual funds should not get covered within the ambit of Article 13(4) of DTAA, but be covered under Article 13(5) - the assessee being a resident of UAE for the purposes of the tax treaty, STCG arising from sale of units should not be liable to tax in India in terms of Article 13(5)
Short term capital gain - sale of units of mutual funds - Article 13(4)/13(5) of DTAA of India-UAE - the gains arising from transfer of units of mutual funds should not get covered within the ambit of Article 13(4) of DTAA, but be covered under Article 13(5) - the assessee being a resident of UAE for the purposes of the tax treaty, STCG arising from sale of units should not be liable to tax in India in terms of Article 13(5)
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