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...
Rectification of mistakes - Period of limitation - demand notices were issued relating to the assessees engaged in the photographic activity - rectification pursuant to order of supreme Court held taxing provision constitution valid reversing HC order - the orders of rectification being passed beyond the period of limitation envisaged u/s 25A of the KST Act deserves to be set aside
Rectification of mistakes - Period of limitation - demand notices were issued relating to the assessees engaged in the photographic activity - rectification pursuant to order of supreme Court held taxing provision constitution valid reversing HC order - the orders of rectification being passed beyond the period of limitation envisaged u/s 25A of the KST Act deserves to be set aside
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