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...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Enhancement of income by CIT(A) u/s 251(2) - no notice of enhancement - the department did not place any evidence to show that the CIT(A) has issued notice for enhancement - the enhancement made by the Ld.CIT(A) is unsustainable
Enhancement of income by CIT(A) u/s 251(2) - no notice of enhancement - the department did not place any evidence to show that the CIT(A) has issued notice for enhancement - the enhancement made by the Ld.CIT(A) is unsustainable
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