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 ...
Claim of interest on capital and remuneration to partners from the assessed income - The applicability of Section 28(v) cannot be excluded in the matter of best judgment assessment in respect of an assessee firm. - Claim allowed.
Claim of interest on capital and remuneration to partners from the assessed income - The applicability of Section 28(v) cannot be excluded in the matter of best judgment assessment in respect of an assessee firm. - Claim allowed.
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