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 ...
Entitled to interest on the amount of refund u/s 244A - Refund of excess TDS - there is no reason to deny payment of interest to the deductor who had deducted tax at source and deposited the same with the Treasury.
Entitled to interest on the amount of refund u/s 244A - Refund of excess TDS - there is no reason to deny payment of interest to the deductor who had deducted tax at source and deposited the same with the Treasury.
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