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 ...
Validity of ex-parte assessment order - one officer heard the matter after issue of notice and second passed expare order - the jurisdiction of the officers to proceed with the reassessment relating to the tax period 2012-2013 was not clear amongst the concerned authorities - the ex-parte re-assessment order now impugned certainly deserves to be set aside
Validity of ex-parte assessment order - one officer heard the matter after issue of notice and second passed expare order - the jurisdiction of the officers to proceed with the reassessment relating to the tax period 2012-2013 was not clear amongst the concerned authorities - the ex-parte re-assessment order now impugned certainly deserves to be set aside
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