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...
Adjustment of sanctioned refund against outstanding confirmed dues - Section 35F - The Adjudicating authority, while adjusting the refund claim against the outstanding dues ought to have provided an opportunity to the Respondent to make submissions in this regard.
Adjustment of sanctioned refund against outstanding confirmed dues - Section 35F - The Adjudicating authority, while adjusting the refund claim against the outstanding dues ought to have provided an opportunity to the Respondent to make submissions in this regard.
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