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 ...
Unexplained credits u/s 68 - share application money - share applicants are traceable by way of PAN, ITRs, Bank accounts and are also responding to the notices u/s. 133(6) then it is for the AO to bring on record the material in the form of extra premium paid to the assessee for the shares and that the case was deposited prior to issuance of cheques - nothing has been done - no addition
Unexplained credits u/s 68 - share application money - share applicants are traceable by way of PAN, ITRs, Bank accounts and are also responding to the notices u/s. 133(6) then it is for the AO to bring on record the material in the form of extra premium paid to the assessee for the shares and that the case was deposited prior to issuance of cheques - nothing has been done - no addition
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