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...
Constitution of CSR committee for the Board - as per the appellant’s own calculation the net profit is apparently more than ₹ 5 crores i.e. threshold limited prescribed u/s 135(1) - the company was liable to constitute Corporate Social Responsibility Committee of the Board
Constitution of CSR committee for the Board - as per the appellant’s own calculation the net profit is apparently more than ₹ 5 crores i.e. threshold limited prescribed u/s 135(1) - the company was liable to constitute Corporate Social Responsibility Committee of the Board
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
