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 ...
Non-speaking order - ex-parte order- impugned order does not mention even a single ground/grievance urged by the Appellants in their memos of appeals before it even if on similar fact Tribunal had cancelled the revocation of a Customs House Agents License which was even brought to notice - in the absence of the grievance of the parties before it being considered, the impugned order is a nonspeaking order - remanded for reconsideration
Non-speaking order - ex-parte order- impugned order does not mention even a single ground/grievance urged by the Appellants in their memos of appeals before it even if on similar fact Tribunal had cancelled the revocation of a Customs House Agents License which was even brought to notice - in the absence of the grievance of the parties before it being considered, the impugned order is a nonspeaking order - remanded for reconsideration
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