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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Principal of natural justice - Petition filed for arbitration as well as insolvency - impugned order has been passed in violation of principles of natural justice inasmuch as the petitioner was not afforded an opportunity of hearing with regard to merits of the claim of the petitioner u/s 9 of the I&B Code
Principal of natural justice - Petition filed for arbitration as well as insolvency - impugned order has been passed in violation of principles of natural justice inasmuch as the petitioner was not afforded an opportunity of hearing with regard to merits of the claim of the petitioner u/s 9 of the I&B Code
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